California Revenue and Taxation Code

Sec. § 17501.7


The amendments made by Section 647 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of the Internal Revenue Code shall apply for purposes of this part, Part 10.2 (commencing with Section 18401), and Part 11 (commencing with Section 23001), with respect to trustee-to-trustee transfers after December 31, 2001, except as otherwise provided:

(a)

Section 403, relating to taxation of employee annuities.

(b)

Section 457, relating to deferred compensation plans of state and local governments and tax-exempt organizations.
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Last accessed
Jun. 6, 2016