{"data":{"id":"us-ca/rtc-24472","jurisdiction":"us-ca","citation":"RTC § 24472","heading":"","body":"The amendments to Section 382 of the Internal Revenue Code made by Section 13226 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modifications of discharge of indebtedness provisions, shall apply to discharges occurring on or after January 1, 1996, in taxable years beginning on or after January 1, 1996.","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":"95bd51dc6a8b9fdb2be5d17a7370169617fd874216d2d1513d0a583e35260e1f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24471.5","next":"us-ca/rtc-24473"},"notice":"GroundRules: Original legal text. Not legal advice."}