Section 24454.

Cal. Revenue and Taxation Code - RTC § 24454.
in effect
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Section 304(b)(5)(B) of the Internal Revenue Code, relating to special rule in case of foreign acquiring corporation, shall apply to acquisitions on or after January 1, 2015.

References

referencesCal. Revenue and Taxation Code - RTC § 304.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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