Rev. & Tax. Code, § 24950.5 · Article 3. Nontaxable Exchanges

Rev. & Tax. Code, § 24950.5

Verbatim from the official edition

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

The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 2010, Ch. 14, Sec. 79. (SB 401) Effective January 1, 2011.

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=24950.5.
Text hash: sha256 5047987e8fc5e401ac72eb76726efc84d8ce8de1e827322d9ba102fef85a7c44
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.