California Legal Codes and Statutes

§ 24954.1

Added by Stats. 1998, Ch. 322, Sec. 101. Effective August 20, 1998.

Section 1042(g) of the Internal Revenue Code, relating to application of section to sales of stock in agricultural refiners and processors to eligible farm cooperatives, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 24954.1 (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-24954.1

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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