GroundRules
RTC § 24661.5
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 13. Accounting Periods and Methods of Accounting [24631. - 24726.]
- ARTICLE 3. Year of Inclusion [24661. - 24679.]
Section 451(g)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.
Collected 2026-09-14T05:56:33Z. Source file · JSON