California Revenue and Taxation Code

§ 23251

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

RTC § 23251 Effective Sep 7, 1984Div. 2 · Part 11 · Ch. 2 · Art. 5

The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.

Legislative history

Amended by Stats. 1984, Ch. 938, Sec. 26.2. Effective September 7, 1984.