Revenue and Taxation Code section 17323

(a)

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

(b)

Section 382(d)(3) of the Internal Revenue Code, relating to application to carryforward of disallowed interest, shall not apply.

(c)

The amendments made by Section 13301(b)(3) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 382(k)(1) of the Internal Revenue Code, relating to loss corporation, shall not apply.

Source: Section 17323, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17323. (updated Oct. 1, 2025; accessed Oct. 27, 2025).

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Up to date

Verified:
Oct. 27, 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 Oct. 13, 2025).