California Legal Codes and Statutes

§ 24873

Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.

Section 860F(a) of the Internal Revenue Code, relating to the 100 percent tax on prohibited transactions, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 24873 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-14-5-regulated-investment-companies-real-estate-investment-trusts-real-estate-mortgage-investment-conduits-and-financial-asset-securitization-investment-trusts/section-24873

Other sections in Chapter 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts

§ 24870§ 24871§ 24872§ 24872.4§ 24872.6§ 24872.7§ 24873§ 24874§ 24875§ 24876

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