GroundRules
RTC § 24272.2
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 6. Gross Income [24271. - 24329.]
- ARTICLE 1. Definitions [24271. - 24276.]
The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.
Collected 2026-09-14T05:56:33Z. Source file · JSON