Section 17280.1.

Latest version.

(a) Section 267(f)(3) of the Internal Revenue Code, relating to loss deferral rules not to apply in certain cases, as amended by Section 306 of the Regulated Investment Company Modernization Act of 2010 (Public Law 111-325), shall apply, except as otherwise provided.

(b) This section shall apply to distributions on or after December 23, 2010.

(Added by Stats. 2011, Ch. 490, Sec. 3. Effective October 6, 2011.)

                    
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