Revenue and Taxation Code section 24452

Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243, 244, and 245 of the Internal Revenue Code.

Source: Section 24452, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24452. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 24452’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24452

Original Source: Section 24452, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24452. (last accessed Apr. 24, 2025).