Revenue and Taxation Code section 24990.8

For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Section 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.

Source: Section 24990.8, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24990.8. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 24990.8’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24990.8

Original Source: Section 24990.8, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24990.8. (last accessed May 12, 2025).