Revenue and Taxation Code section 17323

Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.

Source: Section 17323, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17323. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 17323’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17323

Original Source: Section 17323, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17323. (last accessed May 12, 2025).