Rev. & Tax. Code, § 24661.5 · Article 3. Year of Inclusion

Rev. & Tax. Code, § 24661.5

Verbatim from the official edition

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

Section 451(g)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.

Notes and commentary — not statutory text

History

Amended by Stats. 2025, Ch. 231, Sec. 111. (SB 711) Effective October 1, 2025.

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=24661.5.
Text hash: sha256 ee49d23c3000065dd28f8e60679beb454f65fd16e2d84f219e78df2c4fbdee41
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

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Revenue and Taxation Code

Rev. & Tax. Code, § 24949.1Printed as Section 24949.1

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.