Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 6 — Gross Income › Article 3 — Other Exclusions › Cal. Rev. & Tax. Code § 24325
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24325
Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.
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