Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17322 — Corporate Distributions and Adjustments

Cal. Rev. & Tax. Code § 17322

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1993-06-16
Current through
Nov 2, 2026 (California Legislative Counsel)

For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.

Citator

Cal. Rev. & Tax. Code § 17322 — Corporate Distributions and Adjustments is in force in the current edition of the Code, and nothing recorded condemns it.

For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.