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

§ 24457

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

Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 104. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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