{"data":{"id":"us-ca/rtc-17322","jurisdiction":"us-ca","citation":"RTC § 17322","heading":"","body":"For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 4. Corporate Distributions and Adjustments [17321. - 17324.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c929d190b726388c4f8409efeb2bbca2e8d831dd6a78a45d990b0108bc9e51f9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17321.1","next":"us-ca/rtc-17322.5"},"notice":"GroundRules: Original legal text. Not legal advice."}