California Revenue and Taxation Code

§ 24452

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

RTC § 24452 Effective Jul 16, 1991Div. 2 · Part 11 · Ch. 8

Statute text

View on leginfo.ca.gov

Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243, 244, and 245 of the Internal Revenue Code.

Legislative history

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