Cal. Rev. & Tax. Code § 24451

Current through the 2023 Legislative Session.

Section 24451 - Applicability of IRC relating to corporate distributions and adjustments

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 24451

Amended by Stats. 1993, Ch. 873, Sec. 40. Effective October 6, 1993.