Revenue and Taxation Code section 24661.5

Section 451(e)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.

Source: Section 24661.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24661.5. (accessed May 10, 2025).

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24661.3
24661.5
24661.6
24667
24668.1
24672
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24673.2
24674
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24676.5
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24679

Last Updated

May 12, 2025

§ 24661.5’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24661.5

Original Source: Section 24661.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24661.5. (last accessed May 12, 2025).