BlackletterCalifornia law

Revenue and Taxation Code § 24966.2

ARTICLE 4. Special Rules for Basis

Current as of September 28, 2026Rev. & Tax. Code, § 24966.2Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 86. Effective October 6, 1993.

Section 1060 of the Internal Revenue Code, relating to special allocation rules for certain asset acquisitions, shall apply, except as otherwise provided.