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California · Through 2026-10-25

RTC § 24456

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 8. Corporate Distributions and Adjustments [24451. - 24481.]

Section 306(f) of the Internal Revenue Code, relating to source of gain, shall not apply.

Collected 2026-10-26T05:58:47Z. Source file · JSON

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