Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24454 — Corporate Distributions and Adjustments
Cal. Rev. & Tax. Code § 24454
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2015-09-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 304(b)(5)(B) of the Internal Revenue Code, relating to special rule in case of foreign acquiring corporation, shall apply to acquisitions on or after January 1, 2015.
Citator
Cal. Rev. & Tax. Code § 24454 — Corporate Distributions and Adjustments is in force in the current edition of the Code, and nothing recorded condemns it.
Section 304(b)(5)(B) of the Internal Revenue Code, relating to special rule in case of foreign acquiring corporation, shall apply to acquisitions on or after January 1, 2015.