Cal. Rev. & Tax. Code § 17323

Current through the 2023 Legislative Session.

Section 17323 - IRC section 382(n) not applicable

Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.

Ca. Rev. and Tax. Code § 17323

Added by Stats 2015 ch 359 (AB 154),s 17, eff. 9/30/2015, op. for taxable years beginning on or after 1/1/2015.