Section 24871.1.  


Latest version.
  • (a) Section 860(f)(2)(B) of the Internal Revenue Code, as amended by Section 301 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 taxable years beginning on or after December 23, 2010.

(Added by Stats. 2011, Ch. 490, Sec. 10. Effective October 6, 2011.)