California Legal Codes and Statutes

§ 24661.6

Amended by Stats. 2025, Ch. 231, Sec. 112. (SB 711) Effective October 1, 2025.

Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 24661.6 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-13-accounting-periods-and-methods-of-accounting/article-3-year-of-inclusion/section-24661.6

Other sections in Article 3 - Year of Inclusion

§ 24661§ 24661.3§ 24661.4§ 24661.5§ 24661.6§ 24667§ 24668.1§ 24670§ 24672§ 24673§ 24673.2§ 24674§ 24675§ 24676§ 24676.5§ 24677§ 24678§ 24679

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.