Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24272.2 — Definitions

Cal. Rev. & Tax. Code § 24272.2

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1987-09-25
Current through
Nov 2, 2026 (California Legislative Counsel)

The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.

Citator

Cal. Rev. & Tax. Code § 24272.2 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.