Revenue and Taxation Code section 23251

The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.

Source: Section 23251, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23251. (updated Sep. 7, 1984; accessed Dec. 15, 2025).

23251
23253

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Verified:
Dec. 15, 2025

§ 23251's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23251

Original Source: Section 23251, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23251. (last accessed May 12, 2025).