ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions

Article 2 heading added by Stats. 2011, Ch. 14, Sec. 18.

§ 19755 · 1 section

• § 19755 (a) (1) Notwithstanding Section 19057, and except as provided in paragraph (2), with respect to proposed deficiency assessments related to an abusive tax…