Cal. Rev. & Tax. Code § 24452

Current through the 2023 Legislative Session.

Section 24452 - Modification of IRC Section 301(e)(2)

Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243, 244, and 245 of the Internal Revenue Code.

Ca. Rev. and Tax. Code § 24452

Added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.