CHAPTER 4. Corporate Distributions and Adjustments [17321. - 17324.]

Chapter 4 repealed and added by Stats. 1983, Ch. 488, Sec. 33.

§§ 17321–17324 · 6 sections

• § 17321 Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise…
• § 17321.1 The amendments to Section 367(a) of the Internal Revenue Code as enacted by Section 14102 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to…
• § 17322 For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections…
• § 17322.5 Section 381(c)(20) of the Internal Revenue Code, relating to carryforward of disallowed business interest, shall not apply.
• § 17323 (a) Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply. (b) Section 382(d)(3) of the Internal…
• § 17324 Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply.