California Revenue and Taxation Code

§ 24661.5

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

RTC § 24661.5 Effective Oct 1, 2025Div. 2 · Part 11 · Ch. 13 · Art. 3

Statute text

View on leginfo.ca.gov

Section 451(g)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.

Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 111. (SB 711) Effective October 1, 2025.