California Statutes
§ 24272.2. — 24272.2. (Added by Stats. 1987, Ch. 1139, Sec. 58.)
California § 24272.2.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 6.CHAPTER 6. Gross Income
Art. 1.ARTICLE 1. Definitions
This text of California § 24272.2. (24272.2. (Added by Stats. 1987, Ch. 1139, Sec. 58.)) 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 § 24272.2. (2026).
Text
The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.
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Legislative History
Added by Stats. 1987, Ch. 1139, Sec. 58. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.
Nearby Sections
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California § 24272.2., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24272.2..