California Statutes
§ 24990.8. — 24990.8. (Added by Stats. 2010, Ch. 14, Sec. 84.)
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
For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Section 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.
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California § 24990.8. (24990.8. (Added by Stats. 2010, Ch. 14, Sec. 84.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2010, Ch. 14, Sec. 84. (SB 401) Effective January 1, 2011.