California Revenue and Taxation Code

§ 24325

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24325 Effective Sep 15, 1992Div. 2 · Part 11 · Ch. 6 · Art. 3

Statute text

View on leginfo.ca.gov

Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.

Legislative history

Added by Stats. 1992, Ch. 698, Sec. 20. Effective September 15, 1992.