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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 13. Accounting Periods and Methods of Accounting 24631-24726›ARTICLE 3. Year of Inclusion 24661-24679

§ 24661.6

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

Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.

(Amended by Stats. 2025, Ch. 231, Sec. 112. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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