California Legal Codes and Statutes

§ 17324

Added by Stats. 2025, Ch. 231, Sec. 49. (SB 711) Effective October 1, 2025.

Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 17324 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-4-corporate-distributions-and-adjustments/section-17324

Other sections in Chapter 4 - Corporate Distributions and Adjustments

§ 17321§ 17321.1§ 17322§ 17322.5§ 17323§ 17324

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