California Revenue and Taxation Code

§ 17501.5

RTC § 17501.5 Effective Apr 26, 2002Div. 2 · Part 10 · Ch. 5

Statute text

The amendments made by Section 641 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the Internal Revenue Code or other federal law shall apply for purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), with respect to distributions after December 31, 2001, except as otherwise provided:

(a)Section 72, relating to annuities and certain proceeds of endowment and life insurance contracts.

(b)Section 219, relating to retirement savings.

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Legislative history

Added by Stats. 2002, Ch. 30, Sec. 1. Effective April 26, 2002. Applicable as provided in Sec. 4 of Ch. 30.