Cal. Rev. & Tax. Code § 24870

Current through the 2023 Legislative Session.

Section 24870 - Applicability of IRC relating to regulated investment companies and real estate investments funds

Subchapter M of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to regulated investment companies and real estate investment trusts, shall apply, except as otherwise provided in this part.

Ca. Rev. and Tax. Code § 24870

Amended by Stats 2015 ch 359 (AB 154),s 37, eff. 9/30/2015, op. for taxable years beginning on or after 1/1/2015.

Amended by Stats 2011 ch 490 (AB 1423),s 8, eff. 10/5/2011.