GroundRules
RTC § 17322
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 4. Corporate Distributions and Adjustments [17321. - 17324.]
For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.
Collected 2026-09-14T05:56:33Z. Source file · JSON