{"data":{"id":"us-ca/rtc-24457","jurisdiction":"us-ca","citation":"RTC § 24457","heading":"","body":"Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, 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":"64e23638849a6fcc33e4a67b48c58d9e8a371ee2e4671096b041d2caedd37359","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24456","next":"us-ca/rtc-24458"},"notice":"GroundRules: Original legal text. Not legal advice."}