DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 15. Gain or Loss on Disposition of Property 24901-24998›ARTICLE 3. Nontaxable Exchanges 24941-24955
§ 24950.5
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · 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.)
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