GroundRules
RTC § 17323
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.]
(a) Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.
(b) Section 382(d)(3) of the Internal Revenue Code, relating to application to carryforward of disallowed interest, shall not apply.
(c) The amendments made by Section 13301(b)(3) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 382(k)(1) of the Internal Revenue Code, relating to loss corporation, shall not apply.
Collected 2026-09-14T05:56:33Z. Source file · JSON