Revenue and Taxation Code section 24995

The provisions of Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not be applicable.

Source: Section 24995, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24995. (updated Sep. 28, 1988; accessed Dec. 1, 2025).

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Up to date

Verified:
Dec. 1, 2025

§ 24995's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24995

Original Source: Section 24995, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24995. (last accessed May 12, 2025).