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. (accessed Jun. 2, 2025).

24451
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24461
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24465
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24472
24473
24481

Last Updated

May 12, 2025

§ 24472’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24472

Original Source: Section 24472, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24472. (last accessed May 12, 2025).