Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24452 — Corporate Distributions and Adjustments
Cal. Rev. & Tax. Code § 24452
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-09-14
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243 and 245 of the Internal Revenue Code.
Citator
Cal. Rev. & Tax. Code § 24452 — Corporate Distributions and Adjustments is in force in the current edition of the Code, and nothing recorded condemns it.
Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243 and 245 of the Internal Revenue Code.