Rev. & Tax. Code, § 24472 · Chapter 8. Corporate Distributions and Adjustments

Rev. & Tax. Code, § 24472

Verbatim from the official edition

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

The amendments to Section 382 of the Internal Revenue Code made by Section 13226 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modifications of discharge of indebtedness provisions, shall apply to discharges occurring on or after January 1, 1996, in taxable years beginning on or after January 1, 1996.

Notes and commentary — not statutory text

History

Amended by Stats. 2001, Ch. 543, Sec. 39. Effective January 1, 2002.

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=24472.
Text hash: sha256 95bd51dc6a8b9fdb2be5d17a7370169617fd874216d2d1513d0a583e35260e1f
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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.