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DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 4. Corporate Distributions and Adjustments 17321-17323

§ 17322

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.

(Amended by Stats. 1993, Ch. 31, Sec. 11. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)

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California Revenue and Taxation Code

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