California Legal Codes and Statutes

§ 24452

Added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.

Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243, 244, and 245 of the Internal Revenue Code.

Cite this section

Cal. Rev. & Tax. Code § 24452 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-8-corporate-distributions-and-adjustments/section-24452

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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