DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 15. Gain or Loss on Disposition of Property 24901-24998›ARTICLE 3. Nontaxable Exchanges 24941-24956
§ 24950.5
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
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.
(Added by Stats. 2010, Ch. 14, Sec. 79. (SB 401) Effective January 1, 2011.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code