California Legal Codes and Statutes

§ 24966.2

Amended by Stats. 1993, Ch. 877, Sec. 86. Effective October 6, 1993.

Section 1060 of the Internal Revenue Code, relating to special allocation rules for certain asset acquisitions, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24966.2 (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-4-special-rules-for-basis/section-24966.2

Other sections in Article 4 - Special Rules for Basis

§ 24961§ 24962§ 24963§ 24964§ 24965§ 24966§ 24966.1§ 24966.2

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