Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24670 — Year of Inclusion
Cal. Rev. & Tax. Code § 24670
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.
Citator
Cal. Rev. & Tax. Code § 24670 — Year of Inclusion is in force in the current edition of the Code, and nothing recorded condemns it.
The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.