Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24661.6 — Year of Inclusion
Cal. Rev. & Tax. Code § 24661.6
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.
Citator
Cal. Rev. & Tax. Code § 24661.6 — Year of Inclusion is in force in the current edition of the Code, and nothing recorded condemns it.
Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.