California Legal Codes and Statutes

§ 24951

Amended by Stats. 1993, Ch. 877, Sec. 83. Effective October 6, 1993.

Section 1036 of the Internal Revenue Code, relating to stock for stock of same corporation, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24951 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-15-gain-or-loss-on-disposition-of-property/article-3-nontaxable-exchanges/section-24951

Other sections in Article 3 - Nontaxable Exchanges

§ 24941§ 24941.5§ 24942§ 24943§ 24944§ 24945§ 24946§ 24947§ 24948§ 24949…§ 24949.5§ 24950§ 24950.5§ 24951§ 24952§ 24953§ 24954§ 24954.1§ 24955§ 24956

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