Revenue and Taxation Code section 24459

Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.

Source: Section 24459, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24459. (updated Sep. 30, 2015; accessed Jun. 25, 2025).

24451
24451.1
24452
24453
24454
24455
24456
24458
24459
24461
24462
24465
24471
24472
24473
24481

Up to date

Verified:
Jun. 25, 2025

§ 24459's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24459

Original Source: Section 24459, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24459. (last accessed May 12, 2025).