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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS |
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Chapter 9.5. Tax Shelters |
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ARTICLE 2. Statute of Limitations for Abusive Tax Avoidance Transactions |
| Section 19755. |
| ( Article 2 heading added by Stats. 2011, Ch. 14, Sec. 18. ) |