{"data":{"id":"us-ca/rtc-24661.6","jurisdiction":"us-ca","citation":"RTC § 24661.6","heading":"","body":"Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.","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":"c5b89c74a45eab7889f05f2cde66ffff86729500d3df929ae6ad2fbe60fc9ca5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24661.5","next":"us-ca/rtc-24667"},"notice":"GroundRules: Original legal text. Not legal advice."}