Cal. Rev. & Tax. Code § 18181

Current through the 2023 Legislative Session.

Section 18181 - Part VI of Subchapter P of Chapter 1 of Subtitle A of IRC not applicable

Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.

Ca. Rev. and Tax. Code § 18181

Added by Stats 2005 ch 691 (AB 115),s 40.5, eff. 1/1/2006.