Revenue and Taxation Code section 19907

Unless otherwise specifically provided, the terms “Internal Revenue Code,” “Internal Revenue Code of 1954,” or “Internal Revenue Code of 1986,” for purposes of this part, mean Title 26 of the United States Code, including all amendments thereto, as enacted on the specified date for the applicable taxable year as defined in paragraph (1) of subdivision (a) of Section 17024.5.

Source: Section 19907, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19907. (updated Oct. 1, 2025; accessed Dec. 1, 2025).

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Up to date

Verified:
Dec. 1, 2025

§ 19907's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_19907

Original Source: Section 19907, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=19907. (last accessed Oct. 13, 2025).