Cal. Rev. & Tax. Code § 23804

Current through the 2023 Legislative Session.

Section 23804 - Applicability of IRC Section 1367(b)(4)

Section 1367(b)(4) of the Internal Revenue Code, relating to adjustments in case of inherited stock, shall apply for decedents dying after December 31, 1996.

Ca. Rev. and Tax. Code § 23804

Amended by Stats 2003 ch 268 (AB 967),s 10, eff. 1/1/2004.