California Revenue and Taxation Code CHAPTER 9.5 - Tax Shelters

• ARTICLE 1 - Voluntary Compliance Initiative One 19751-19754
• ARTICLE 2 - Statute of Limitations for Abusive Tax Avoidance Transactions 19755
• ARTICLE 3 - Voluntary Compliance Initiative Two 19761-19764
• ARTICLE 4 - Penalties and Interest 19772-19778

Last modified: October 22, 2018