California Revenue & Taxation Code Cal. Rev. & Tax. Code § 24661.6 Official textleginfo.legislature.ca.govlast amended Oct 01, 2025SharePrintCopy citation Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous24661.4Next ›24661.3 Nearby sections (25 sections)2463324633.5246342463624637246512465224652.524652.6246542466124661.424661.624661.324661.52466724668.124670246722467324673.224674246752467624676.5Full table of contents →