California Revenue and Taxation Code

§ 24454

RTC § 24454 Effective Sep 30, 2015Div. 2 · Part 11 · Ch. 8

Statute text

Section 304(b)(5)(B) of the Internal Revenue Code, relating to special rule in case of foreign acquiring corporation, shall apply to acquisitions on or after January 1, 2015.

Legislative history

Added by Stats. 2015, Ch. 359, Sec. 35. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.