California Legal Codes and Statutes

§ 24456

Added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.

Section 306(f) of the Internal Revenue Code, relating to source of gain, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 24456 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-8-corporate-distributions-and-adjustments/section-24456

Other sections in Chapter 8 - Corporate Distributions and Adjustments

§ 24451§ 24451.1§ 24452§ 24453§ 24454§ 24454.1§ 24455§ 24456§ 24457§ 24458§ 24459§ 24461§ 24465§ 24471§ 24471.5§ 24472§ 24473§ 24481

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