California Statutes
§ 24458. — 24458. (Added by Stats. 2009, Ch. 401, Sec. 1.)
California·Code RTC Revenue 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
Internal Revenue Service Notice 2008-83, 2008-42 I.R.B. 905, issued on October 20, 2008, relating to the treatment of deductions under Section 382(h) of the Internal Revenue Code following an ownership change, shall not be applicable for purposes of taxes imposed under Part 11 (commencing with Section 23001) of Division 2, of this code with respect to any ownership change occurring at any time.
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California § 24458. (24458. (Added by Stats. 2009, Ch. 401, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2009, Ch. 401, Sec. 1. (AB 11) Effective October 11, 2009.