California Legal Codes and Statutes

§ 24950

Amended by Stats. 1993, Ch. 877, Sec. 82. Effective October 6, 1993.

Section 1035 of the Internal Revenue Code, relating to certain exchanges of insurance policies, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24950 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-15-gain-or-loss-on-disposition-of-property/article-3-nontaxable-exchanges/section-24950

Other sections in Article 3 - Nontaxable Exchanges

§ 24941§ 24941.5§ 24942§ 24943§ 24944§ 24945§ 24946§ 24947§ 24948§ 24949…§ 24949.5§ 24950§ 24950.5§ 24951§ 24952§ 24953§ 24954§ 24954.1§ 24955§ 24956

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