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

§ 17323

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

Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.

(Added by Stats. 2015, Ch. 359, Sec. 17. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.)

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California Revenue and Taxation Code

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