California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 2. The Corporation Franchise Tax |
ARTICLE 5. Reorganized Corporations |
Section 23251.
Latest version.
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The term "reorganization," as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.
(Amended by Stats. 1984, Ch. 938, Sec. 26.2. Effective September 7, 1984.)