California Revenue & Taxation Code Cal. Rev. & Tax. Code § 24452 Official textleginfo.legislature.ca.govlast amended Jul 16, 1991SharePrintCopy citation Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243, 244, and 245 of the Internal Revenue Code. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous24451.1Next ›24453 Nearby sections (25 sections)244382443924440244412444224442.5244432444724448244492445124451.124452244532445424454.1244552445624457244582445924461244652447124471.5Full table of contents →