{"data":{"id":"us-ca/rtc-24452","jurisdiction":"us-ca","citation":"RTC § 24452","heading":"","body":"Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243, 244, and 245 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 8. Corporate Distributions and Adjustments [24451. - 24481.]"],"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":"358232a049d43df55dacc286c1ff0ec3dfbe149bc563204f12391b04a6b79353","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24451.1","next":"us-ca/rtc-24453"},"notice":"GroundRules: Original legal text. Not legal advice."}