2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 11 - CORPORATION TAX LAW
CHAPTER 14.5 - Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts
Section 24871.1

CA Rev & Tax Code § 24871.1 (through 2013 Leg Sess) What's This?

(a) Section 860(f)(2)(B) of the Internal Revenue Code, as amended by Section 301 of the Regulated Investment Company Modernization Act of 2010 (Public Law 111-325), shall apply, except as otherwise provided.

(b) This section shall apply to taxable years beginning on or after December 23, 2010.

(Added by Stats. 2011, Ch. 490, Sec. 10. Effective October 6, 2011.)

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