California Statutes
§ 23251. — 23251. (Amended by Stats. 1984, Ch. 938, Sec. 26.2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 2. CHAPTER 2. The Corporation Franchise Tax·Art. 5. ARTICLE 5. Reorganized Corporations
The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.
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California § 23251. (23251. (Amended by Stats. 1984, Ch. 938, Sec. 26.2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1984, Ch. 938, Sec. 26.2. Effective September 7, 1984.