Section 24661.5.

Latest version.

Section 451(e)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase "subdivision (b) of Section 24949.1" in lieu of the phrase "section 1033(e)(2)" contained therein.

(Amended by Stats. 2005, Ch. 691, Sec. 69. Effective October 7, 2005.)

                    
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