Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 15 — Gain or Loss on Disposition of Property › Article 3 — Nontaxable Exchanges › Cal. Rev. & Tax. Code § 24950.5
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24950.5
The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code shall not apply.
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