California Revenue and Taxation Code

§ 17024.5

RTC § 17024.5 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 1

Statute text

(a)(1) Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the United States Code, including all amendments thereto as enacted on the specified date for the applicable taxable year as follows: Taxable Year Specified Date of Internal Revenue Code Sections

(A)For taxable years beginning on or after January 1, 1983, and on or before December 31, 1983 January 15, 1983

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Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 1. (SB 711) Effective October 1, 2025. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.