Revenue and Taxation Code section 24325

Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.

Source: Section 24325, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24325. (updated Sep. 15, 1992; accessed Oct. 5, 2026).

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Up to date

Verified:
Oct. 5, 2026

§ 24325's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24325

Original Source: Section 24325, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24325. (last accessed May 12, 2025).