2005 California Revenue and Taxation Code Sections 23251-23253 Article 5. Reorganized Corporations

23251.  The term "reorganization," as used in this chapter, shall
have the same meaning as that term is defined in Section 368 of the
Internal Revenue Code.
23253.  Section 381(b) of the Internal Revenue Code, relating to
operating rules, shall apply in determining the close of the taxable
year.  If a short period year is required by use of Section 381(b) of
the Internal Revenue Code, the transferor's short year tax shall be
computed using the provisions of Section 23151.1 for general
corporations or Section 23181 for banks and financial corporations.