{"data":{"id":"us-ca/rtc-24950.5","jurisdiction":"us-ca","citation":"RTC § 24950.5","heading":"","body":"The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code shall not apply.","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":"5047987e8fc5e401ac72eb76726efc84d8ce8de1e827322d9ba102fef85a7c44","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24950","next":"us-ca/rtc-24951"},"notice":"GroundRules: Original legal text. Not legal advice."}