California Statutes
§ 23253. — 23253. (Amended by Stats. 2000, Ch. 862, Sec. 56.)
California § 23253.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 23253. (23253. (Amended by Stats. 2000, Ch. 862, Sec. 56.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 23253. (2026).
Text
Section 381(b) of the Internal Revenue Code, relating to operating rules, shall apply in determining the close of the taxable year. If a short period year is required by use of Section 381(b) of the Internal Revenue Code, the transferor’s short year tax shall be computed using the provisions of Section 23151.1 for general corporations or Section 23181 for banks and financial corporations.
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Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 56. Effective January 1, 2001.
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California § 23253., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/23253..