California Legal Codes and Statutes

§ 24325

Added by Stats. 1992, Ch. 698, Sec. 20. Effective September 15, 1992.

Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.

Cite this section

Cal. Rev. & Tax. Code § 24325 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-6-gross-income/article-3-other-exclusions/section-24325

Other sections in Article 3 - Other Exclusions

§ 24320§ 24321§ 24322§ 24323§ 24324§ 24325§ 24326§ 24327§ 24329

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