{"data":{"id":"us-ca/rtc-24873","jurisdiction":"us-ca","citation":"RTC § 24873","heading":"","body":"Section 860F(a) of the Internal Revenue Code, relating to the 100 percent tax on prohibited transactions, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts [24870. - 24876.]"],"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":"0191e1ace89b31cafcc2d2efe04fd315da4ecb280a0336fdec8026a044912bde","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24872.7","next":"us-ca/rtc-24874"},"notice":"GroundRules: Original legal text. Not legal advice."}