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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 4 - Corporate Distributions and Adjustments
Section 17323.
Universal Citation: CA Rev & Tax Code § 17323 (2017)
17323.
Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.
(Added by Stats. 2015, Ch. 359, Sec. 17. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.)
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