California Revenue and Taxation Code CHAPTER 4 - Corporate Distributions and Adjustments

• Section 17321.
  Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.(Amended...
• Section 17322.
  For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in...
• Section 17323.
  Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply. (Added by Stats. 2015, Ch. 359, Sec....

Last modified: October 22, 2018