Revenue and Taxation Code section 24454.1

The amendments to Section 367(a) of the Internal Revenue Code as enacted by Section 14102 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to repeal of the exception for transfers of certain property used in the active conduct of a trade or business, shall not apply.

Source: Section 24454.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24454.1. (updated Oct. 1, 2025; accessed Oct. 13, 2025).

24451
24451.1
24452
24453
24454
24454.1
24455
24456
24457
24458
24459
24461
24465
24471
24471.5
24472
24473
24481

Up to date

Verified:
Oct. 13, 2025

§ 24454.1's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24454.1

Original Source: Section 24454.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24454.1. (last accessed Oct. 13, 2025).