DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24330›ARTICLE 3. Other Exclusions 24320-24330

§ 24325

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

Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.

(Added by Stats. 1992, Ch. 698, Sec. 20. Effective September 15, 1992.)

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California Revenue and Taxation Code

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