DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 8. Corporate Distributions and Adjustments 24451-24481

§ 24451

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 873, Sec. 40. Effective October 6, 1993.)

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California Revenue and Taxation Code

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