California Revenue and Taxation Code

§ 24966.1

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

RTC § 24966.1 Effective Oct 6, 1993Div. 2 · Part 11 · Ch. 15 · Art. 4

Statute text

View on leginfo.ca.gov

Section 1059A of the Internal Revenue Code, relating to limitation on taxpayer’s basis or inventory cost in property imported from related persons, shall apply, except as otherwise provided.

Legislative history

Amended by Stats. 1993, Ch. 877, Sec. 85. Effective October 6, 1993.