Revenue and Taxation Code section 18181

Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.

Source: Section 18181, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18181. (updated Oct. 7, 2005; accessed Jul. 27, 2026).

18151
18151.5
18151.9
18152
18154
18155
18155.5
18155.6
18165
18171
18171.5
18177
18178
18180
18181

Up to date

Verified:
Jul. 27, 2026

§ 18181's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18181

Original Source: Section 18181, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18181. (last accessed May 12, 2025).