GroundRules
RTC § 24661.6
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(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.
Collected 2026-09-14T05:56:33Z. Source file · JSON