Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 15 — Gain or Loss on Disposition of Property › Article 4 — Special Rules for Basis › Cal. Rev. & Tax. Code § 24966.2
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24966.2
Section 1060 of the Internal Revenue Code, relating to special allocation rules for certain asset acquisitions, shall apply, except as otherwise provided.
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Nearby sections (25 sections) 24953 24954 24954.1 24955 24956 24961 24962 24963 24964 24965 24966 24966.1 24966.2 24990 24990.1 24990.6 24990.9 24990.2 24990.4 24990.5 24990.7 24990.8 24991 24993 24995 Full table of contents →