California Revenue and Taxation Code

§ 24272.2

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

RTC § 24272.2 Effective Sep 25, 1987Div. 2 · Part 11 · Ch. 6 · Art. 1

Statute text

View on leginfo.ca.gov

The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.

Legislative history

Added by Stats. 1987, Ch. 1139, Sec. 58. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.