Revenue and Taxation Code section 24661.5

Section 451(e)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.

Source: Section 24661.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24661.5. (updated Oct. 7, 2005; accessed Jun. 30, 2025).

24661
24661.3
24661.5
24661.6
24667
24668.1
24672
24673
24673.2
24674
24675
24676
24676.5
24677
24678
24679

Up to date

Verified:
Jun. 30, 2025

§ 24661.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24661.5

Original Source: Section 24661.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24661.5. (last accessed May 12, 2025).