{"data":{"id":"us-ca/rtc-17567","jurisdiction":"us-ca","citation":"RTC § 17567","heading":"","body":"The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 6. Accounting Periods and Methods of Accounting [17551. - 17570.]"],"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":"b38dbe29e1805a2c9c1cf1bc460a7f405717cb637f8551e5852ba16ecd57dcd2","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17565","next":"us-ca/rtc-17570"},"notice":"GroundRules: Original legal text. Not legal advice."}