{"data":{"id":"us-ca/rtc-24454","jurisdiction":"us-ca","citation":"RTC § 24454","heading":"","body":"Section 304(b)(5)(B) of the Internal Revenue Code, relating to special rule in case of foreign acquiring corporation, shall apply to acquisitions on or after January 1, 2015.","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":"ccbed58247f429c6aed4e729d500cc5d45c88f21d4a088bf92279c88588baf49","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24453","next":"us-ca/rtc-24454.1"},"notice":"GroundRules: Original legal text. Not legal advice."}