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Earlier editions: 2020-112018-112026-09

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

§ 24456

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

Section 306(f) of the Internal Revenue Code, relating to source of gain, shall not apply.

(Added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.)

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California Revenue and Taxation Code

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