{"data":{"id":"us-ca/rtc-24272.2","jurisdiction":"us-ca","citation":"RTC § 24272.2","heading":"","body":"The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 6. Gross Income [24271. - 24329.]","ARTICLE 1. Definitions [24271. - 24276.]"],"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":"0f05df62fd88aaf59d9a351fa163eb1d23d50ce5afd5c87d4a071fa5fd7a299c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24272","next":"us-ca/rtc-24272.5"},"notice":"GroundRules: Original legal text. Not legal advice."}