California Legal Codes and Statutes

§ 24451

Amended by Stats. 1993, Ch. 873, Sec. 40. Effective October 6, 1993.

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24451 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-8-corporate-distributions-and-adjustments/section-24451

Other sections in Chapter 8 - Corporate Distributions and Adjustments

§ 24451§ 24451.1§ 24452§ 24453§ 24454§ 24454.1§ 24455§ 24456§ 24457§ 24458§ 24459§ 24461§ 24465§ 24471§ 24471.5§ 24472§ 24473§ 24481

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