Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24458 — Corporate Distributions and Adjustments
Cal. Rev. & Tax. Code § 24458
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2009-10-11
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Internal Revenue Service Notice 2008-83, 2008-42 I.R.B. 905, issued on October 20, 2008, relating to the treatment of deductions under Section 382(h) of the Internal Revenue Code following an ownership change, shall not be applicable for purposes of taxes imposed under Part 11 (commencing with…
Citator
Cal. Rev. & Tax. Code § 24458 — Corporate Distributions and Adjustments is in force in the current edition of the Code, and nothing recorded condemns it.
Internal Revenue Service Notice 2008-83, 2008-42 I.R.B. 905, issued on October 20, 2008, relating to the treatment of deductions under Section 382(h) of the Internal Revenue Code following an ownership change, shall not be applicable for purposes of taxes imposed under Part 11 (commencing with Section 23001) of Division 2, of this code with respect to any ownership change occurring at any time.