{"data":{"id":"us-ca/rtc-24325","jurisdiction":"us-ca","citation":"RTC § 24325","heading":"","body":"Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.","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 3. Other Exclusions [24320. - 24329.]"],"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":"6e32ca827adb6ed249e648f7e871b8167606d37b3ccef37b639371e9da9bff49","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24324","next":"us-ca/rtc-24326"},"notice":"GroundRules: Original legal text. Not legal advice."}