Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24661.5 — Year of Inclusion
Cal. Rev. & Tax. Code § 24661.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 451(g)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.
Citator
Cal. Rev. & Tax. Code § 24661.5 — Year of Inclusion is in force in the current edition of the Code, and nothing recorded condemns it.
Section 451(g)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.