California Revenue and Taxation Code

§ 24870

RTC § 24870 Effective Sep 30, 2015Div. 2 · Part 11 · Ch. 14.5

Statute text

Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts, shall apply, except as otherwise provided in this part.

Legislative history

Amended by Stats. 2015, Ch. 359, Sec. 37. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.