Rev. & Tax. Code, § 24325 · Article 3. Other Exclusions

Rev. & Tax. Code, § 24325

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.

Notes and commentary — not statutory text

History

Added by Stats. 1992, Ch. 698, Sec. 20. Effective September 15, 1992.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=24325.
Text hash: sha256 6e32ca827adb6ed249e648f7e871b8167606d37b3ccef37b639371e9da9bff49
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.