Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24325 — Other Exclusions

Cal. Rev. & Tax. Code § 24325

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1992-09-15
Current through
Nov 2, 2026 (California Legislative Counsel)

Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.

Citator

Cal. Rev. & Tax. Code § 24325 — Other Exclusions is in force in the current edition of the Code, and nothing recorded condemns it.

Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.