Rev. & Tax. Code, § 24456 · Chapter 8. Corporate Distributions and Adjustments

Rev. & Tax. Code, § 24456

Verbatim from the official edition

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

Section 306(f) of the Internal Revenue Code, relating to source of gain, shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.

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=24456.
Text hash: sha256 88b6ef812f53cf8a835b2b95dba946db8610883fb2d55b82e5953a5dc85bb166
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.