GroundRules
RTC § 24325
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 3. Other Exclusions [24320. - 24329.]
Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.
Collected 2026-09-14T05:56:33Z. Source file · JSON