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2005 California Revenue and Taxation Code Sections 17321-17322 CHAPTER 4. CORPORATE DISTRIBUTIONS AND ADJUSTMENTS

REVENUE AND TAXATION CODE
SECTION 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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