California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 23251
The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.
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Nearby sections (25 sections)
- 23201
- 23202
- 23203
- 23204
- 23221
- 23222
- 23222a
- 23223
- 23224
- 23224.5
- 23225
- 23226
- 23251
- 23253
- 23281
- 23282
- 23301
- 23301.5
- 23301.6
- 23302
- 23303
- 23304.1
- 23304.5
- 23305
- 23305.1
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