California Statutes
§ 24472. — 24472. (Amended by Stats. 2001, Ch. 543, Sec. 39.)
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
The amendments to Section 382 of the Internal Revenue Code made by Section 13226 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modifications of discharge of indebtedness provisions, shall apply to discharges occurring on or after January 1, 1996, in taxable years beginning on or after January 1, 1996.
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California § 24472. (24472. (Amended by Stats. 2001, Ch. 543, Sec. 39.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2001, Ch. 543, Sec. 39. Effective January 1, 2002.