California Revenue & Taxation Code Cal. Rev. & Tax. Code § 24661.5 Official textleginfo.legislature.ca.govlast amended Oct 01, 2025SharePrintCopy citation Section 451(g)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous24661.3Next ›24667 Nearby sections (25 sections)246342463624637246512465224652.524652.6246542466124661.424661.624661.324661.52466724668.124670246722467324673.224674246752467624676.52467724678Full table of contents →