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California · Through 2026-09-13

RTC § 24966.2

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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 15. Gain or Loss on Disposition of Property [24901. - 24998.]
  5. ARTICLE 4. Special Rules for Basis [24961. - 24966.2.]

Section 1060 of the Internal Revenue Code, relating to special allocation rules for certain asset acquisitions, shall apply, except as otherwise provided.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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