California § 24453. 24453. (Amended by Stats. 2001, Ch. 543, Sec. 38.)

California Statutes

§ 24453. — 24453. (Amended by Stats. 2001, Ch. 543, Sec. 38.)

California § 24453.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 8.CHAPTER 8. Corporate Distributions and Adjustments

This text of California § 24453. (24453. (Amended by Stats. 2001, Ch. 543, Sec. 38.)) 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 § 24453. (2026).

Text

Section 302(c)(2) of the Internal Revenue Code, relating to determining termination of interest, is modified to refer to the periods of limitation provided in “Chapter 4 (commencing with Section 19001) and Chapter 5 (commencing with Section 19201) of Part 10.2,” in lieu of “Sections 6501 and 6502” of the Internal Revenue Code and to refer to “taxes imposed under the Personal Income Tax Law” and the “Corporation Tax Law,” in lieu of “Federal income tax.”

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Section 302(c)(2) of the Internal Revenue Code, relating to determining termination of interest, is modified to refer to the periods of limitation provided in “Chapter 4 (commencing with Section 19001) and Chapter 5 (commencing with Section 19201) of Part 10.2,” in lieu of “Sections 6501 and 6502” of the Internal Revenue Code and to refer to “taxes imposed under the Personal Income Tax Law” and the “Corporation Tax Law,” in lieu of “Federal income tax.”

Legislative History

Amended by Stats. 2001, Ch. 543, Sec. 38. Effective January 1, 2002.

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California § 24453., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24453..