California Statutes
§ 24990.7. — 24990.7. (Amended by Stats. 2000, Ch. 862, Sec. 212.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 15. CHAPTER 15. Gain or Loss on Disposition of Property·Art. 4.5. ARTICLE 4.5. Capital Gains and Losses
The provisions of Section 1248 of the Internal Revenue Code, relating to gain from certain sales or exchanges of stock in certain foreign corporations, shall not apply to transactions occurring after August 20, 1990, in taxable years beginning on or after January 1, 1990.
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California § 24990.7. (24990.7. (Amended by Stats. 2000, Ch. 862, Sec. 212.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 212. Effective January 1, 2001.