California § 24990.7. 24990.7. (Amended by Stats. 2000, Ch. 862, Sec. 212.)

California Statutes

§ 24990.7. — 24990.7. (Amended by Stats. 2000, Ch. 862, Sec. 212.)

California § 24990.7.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 24990.7. (24990.7. (Amended by Stats. 2000, Ch. 862, Sec. 212.)) 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 § 24990.7. (2026).

Text

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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