Skip to content
ChatProjectCodes

Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 4. Corporate Distributions and Adjustments 17321-17324

§ 17324

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · 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. 49. (SB 711) Effective October 1, 2025.)

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.