GroundRules
RTC § 23251
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 11. CORPORATION TAX LAW [23001. - 25141.]
- CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]
- ARTICLE 5. Reorganized Corporations [23251. - 23253.]
The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.
Collected 2026-09-14T05:56:33Z. Source file · JSON