RTC § 24329
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 139 of the Internal Revenue Code, relating to disaster relief payments, shall apply, except as otherwise provided.
Collected 2026-09-14T05:56:33Z. Source file · JSON