{"data":{"id":"us-ca/rtc-24456","jurisdiction":"us-ca","citation":"RTC § 24456","heading":"","body":"Section 306(f) of the Internal Revenue Code, relating to source of gain, shall not apply.","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":"88b6ef812f53cf8a835b2b95dba946db8610883fb2d55b82e5953a5dc85bb166","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24455","next":"us-ca/rtc-24457"},"notice":"GroundRules: Original legal text. Not legal advice."}