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2005 California Revenue and Taxation Code Sections 17321-17322 CHAPTER 4. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS
REVENUE AND TAXATION CODESECTION 17321-17322
17321. Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided. 17322. For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.
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