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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 6. Gross Income 24271-24329›ARTICLE 1. Definitions 24271-24276

§ 24272.2

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.

(Added by Stats. 1987, Ch. 1139, Sec. 58. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)

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California Revenue and Taxation Code

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