Cal. Rev. & Tax. Code § 18155.6

Current through the 2024 Legislative Session.

Section 18155.6 - Reference to IRC Sections 1223(4) to (16)

For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.

Ca. Rev. and Tax. Code § 18155.6

Added by Stats 2010 ch 14 (SB 401),s 39, eff. 1/1/2011.

See Stats 2010 ch 14 (SB 401), s 95.