California Revenue and Taxation Code

§ 17324

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17324 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 4

Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 49. (SB 711) Effective October 1, 2025.