CA Rev & Tax Code Section 24941.5

Section 1031(i) of the Internal Revenue Code, relating to special rules for mutual ditch, reservoir, or irrigation company stock, shall not apply.

Source: Section 24941.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24941.5..

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Last Updated

Aug. 19, 2023

§ 24941.5’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_24941.5

Original Source: Section 24941.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24941.5. (last accessed Aug. 19, 2023).