Cal. Rev. & Tax. Code § 24325

Current through the 2023 Legislative Session.

Section 24325 - Applicability of IRC Section 118

Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.

Ca. Rev. and Tax. Code § 24325

Added by Stats. 1992, Ch. 698, Sec. 20. Effective September 15, 1992.