California Statutes
§ 24472. — 24472. (Amended by Stats. 2001, Ch. 543, Sec. 39.)
California § 24472.
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 § 24472. (24472. (Amended by Stats. 2001, Ch. 543, Sec. 39.)) 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 § 24472. (2026).
Text
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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Legislative History
Amended by Stats. 2001, Ch. 543, Sec. 39. Effective January 1, 2002.
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California § 24472., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24472..