{"data":{"id":"us-ca/rtc-23251","jurisdiction":"us-ca","citation":"RTC § 23251","heading":"","body":"The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 2. The Corporation Franchise Tax [23101. - 23364a.]","ARTICLE 5. Reorganized Corporations [23251. - 23253.]"],"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":"e305d5726bdace93bd430d2357ef4f77f483b55e4e3c327fab4c77243aef3f5a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23226","next":"us-ca/rtc-23253"},"notice":"GroundRules: Original legal text. Not legal advice."}