California Revenue and Taxation Code

§ 24954

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

RTC § 24954 Effective Jan 1, 2001Div. 2 · Part 11 · Ch. 15 · Art. 3

Statute text

View on leginfo.ca.gov

For taxable years beginning on or after January 1, 1995, Section 1042 of the Internal Revenue Code, relating to sales of stock to employee stock ownership plans or certain cooperatives, shall apply, except as otherwise provided.

Legislative history

Amended by Stats. 2000, Ch. 862, Sec. 208. Effective January 1, 2001.