Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23251 — Reorganized Corporations
Cal. Rev. & Tax. Code § 23251
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1984-09-07
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.
Citator
Cal. Rev. & Tax. Code § 23251 — Reorganized Corporations is in force in the current edition of the Code, and nothing recorded condemns it.
The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.