Cal. Rev. & Tax. Code § 24873

Current through the 2023 Legislative Session.

Section 24873 - IRC Section 860F(a) not applicable

Section 860F(a) of the Internal Revenue Code, relating to the 100 percent tax on prohibited transactions, shall not apply.

Ca. Rev. and Tax. Code § 24873

Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.