Rev. & Tax. Code, § 24327 · Article 3. Other Exclusions

Rev. & Tax. Code, § 24327

Verbatim from the official edition

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

Section 892 of the Internal Revenue Code, relating to the tax treatment of foreign governments and international organizations, shall apply.

Notes and commentary — not statutory text

History

Added by Stats. 1996, Ch. 952, Sec. 48. Effective January 1, 1997.

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=24327.
Text hash: sha256 3cb39090b1d9d11e71a7949e700b4b5fecd5ce794cecddac18adbec9ecf730dc
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.