{"data":{"id":"us-ca/rtc-24661.5","jurisdiction":"us-ca","citation":"RTC § 24661.5","heading":"","body":"Section 451(g)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 13. Accounting Periods and Methods of Accounting [24631. - 24726.]","ARTICLE 3. Year of Inclusion [24661. - 24679.]"],"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":"ee49d23c3000065dd28f8e60679beb454f65fd16e2d84f219e78df2c4fbdee41","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24661.4","next":"us-ca/rtc-24661.6"},"notice":"GroundRules: Original legal text. Not legal advice."}