Chapter 8 - CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
- Section 24451 - Applicability of IRC relating to corporate distributions and adjustments
- Section 24451.1 - Elections under IRC section 338
- Section 24452 - Modification of IRC Section 301(e)(2)
- Section 24452.1 - [Repealed]
- Section 24453 - Modification of IRC Section 302(c)(2)
- Section 24454 - Applicability of IRC section 304
- Section 24455 - Pro rata share of insurers' current earnings and profits
- Section 24456 - IRC Section 306(f) not applicable
- Section 24458 - IRS Notice 2008-82, 2008-42 I.R.B. 905 not applicable
- Section 24459 - Applicability of IRC section 382
- Section 24461 - Applicability of Section 633 of Public Law 99-514
- Section 24462 - Applicability of IRC Section 355
- Section 24465 - Effect of transfer of property by taxpayer to insurer
- Section 24471 - Modification of IRC Section 381(c)
- Section 24472 - Applicability of amendments to IRC Section 382
- Section 24473 - Contribution or other transfer of assets of mutual water company
- Section 24481 - Modification of IRC Section 383