Revenue and Taxation Code section 24472

The amendments to Section 382 of the Internal Revenue Code made by Section 13226 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modifications of discharge of indebtedness provisions, shall apply to discharges occurring on or after January 1, 1996, in taxable years beginning on or after January 1, 1996.

Source: Section 24472, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=24472.­ (updated Jan. 1, 2002; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 24472's source at ca​.gov