Home › California › CA RTC › … Division 2 — Other Taxes › Part 11 — Corporation Tax Law › Chapter 15 — Gain or Loss on Disposition of Property › Article 4.5 — Capital Gains and Losses › Cal. Rev. & Tax. Code § 24995
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24995
The provisions of Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not be applicable.
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Nearby sections (25 sections) 24966.2 24990 24990.1 24990.6 24990.9 24990.2 24990.4 24990.5 24990.7 24990.8 24991 24993 24995 24998 25101 25101.15 25101.1 25101.3 25102 25103 25104 25105 25106 25106.5 25107 Full table of contents →