California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24272.2
The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.
Source: official text
California Revenue & Taxation Code
The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.
Source: official text