California Revenue and Taxation Code

§ 24951

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

RTC § 24951 Effective Oct 6, 1993Div. 2 · Part 11 · Ch. 15 · Art. 3

Section 1036 of the Internal Revenue Code, relating to stock for stock of same corporation, shall apply, except as otherwise provided.

Legislative history

Amended by Stats. 1993, Ch. 877, Sec. 83. Effective October 6, 1993.