Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 8 — Corporate Distributions and Adjustments › Cal. Rev. & Tax. Code § 24454
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24454
Section 304(b)(5)(B) of the Internal Revenue Code, relating to special rule in case of foreign acquiring corporation, shall apply to acquisitions on or after January 1, 2015.
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