Skip to content
ChatProjectCodes

DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 8. Corporate Distributions and Adjustments 24451-24481

§ 24458

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

Internal Revenue Service Notice 2008-83, 2008-42 I.R.B. 905, issued on October 20, 2008, relating to the treatment of deductions under Section 382(h) of the Internal Revenue Code following an ownership change, shall not be applicable for purposes of taxes imposed under Part 11 (commencing with Section 23001) of Division 2, of this code with respect to any ownership change occurring at any time.

(Added by Stats. 2009, Ch. 401, Sec. 1. (AB 11) Effective October 11, 2009.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — California Revenue and Taxation Code
California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.