California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 8. Corporate Distributions and Adjustments |
Section 24456.
Latest version.
-
Section 306(f) of the Internal Revenue Code, relating to source of gain, shall not apply.
(Added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.)