{"data":{"id":"us-ca/rtc-24950","jurisdiction":"us-ca","citation":"RTC § 24950","heading":"","body":"Section 1035 of the Internal Revenue Code, relating to certain exchanges of insurance policies, shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]","ARTICLE 3. Nontaxable Exchanges [24941. - 24956.]"],"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":"cc62ec3dfbbad1f4cf8f0663ac2f4a0cba8bab64369a798a07571338b1e392fb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24949.5","next":"us-ca/rtc-24950.5"},"notice":"GroundRules: Original legal text. Not legal advice."}