Home/California/Statutes/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/§ 24458.
California Statutes

§ 24458. — 24458. (Added by Stats. 2009, Ch. 401, Sec. 1.)

California § 24458.
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 § 24458. (24458. (Added by Stats. 2009, Ch. 401, Sec. 1.)) 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 § 24458. (2026).

Text

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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Legislative History

Added by Stats. 2009, Ch. 401, Sec. 1. (AB 11) Effective October 11, 2009.
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California § 24458., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24458..