Cal. Rev. & Tax. Code § 24661.5

Current through the 2023 Legislative Session.

Section 24661.5 - Modification of IRC Section 451(e)(3)

Section 451(e)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase "subdivision (b) of Section 24949.1" in lieu of the phrase "section 1033(e)(2)" contained therein.

Ca. Rev. and Tax. Code § 24661.5

Amended by Stats 2005 ch 691 (AB 115),s 69, eff. 1/1/2006