BlackletterCalifornia law

CHAPTER 12. Deferred Compensation, Etc. [24601. - 24612.]

Chapter 12 repealed and added by Stats. 1992, Ch. 698, Sec. 22.

§§ 24601–24612 · 4 sections

  1. ARTICLE 1. Adoption of Subchapter D of the Internal Revenue Code Relating to Deferred Compensation, etc. §§ 24601–24602 · 2 sections
    • § 24601 (a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, etc., shall apply, except as otherwise provided.…
    • § 24602 (a) In addition to the application of Part II (commencing with Section 421) of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating…
  2. ARTICLE 2. Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc. §§ 24611–24612 · 2 sections
    • § 24611 (a) Section 404(k) of the Internal Revenue Code, relating to dividends paid deduction, shall apply to taxable years beginning on or after January 1, 1995. (b)…
    • § 24612 Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.