California Revenue and Taxation Code CHAPTER 5 - Deferred Compensation

  • Section 17501.
    (a) Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to deferred compensation, shall apply, except as otherwise provided.(b) Notwithstanding the specified...
  • Section 17501.5.
    The amendments made by Section 641 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of...
  • Section 17501.7.
    The amendments made by Section 647 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to the following provisions of...
  • Section 17502.
    (a) In addition to the application of Part II (commencing with Section 421) of Subchapter D of Chapter 1 of Subtitle A of the Internal Revenue...
  • Section 17504.
    (a) The provisions of Section 402 of the Internal Revenue Code, relating to taxability of beneficiaries of employees’ trusts, shall be modified as follows:(1) The amendments and...
  • Section 17506.
    The provisions of Section 403 of the Internal Revenue Code, relating to taxation of employee annuities, shall be modified to provide that the basis of...
  • Section 17507.
    The provisions of Section 408 of the Internal Revenue Code, relating to individual retirement accounts, shall be modified as follows:(a) The following provisions shall be incorporated...
  • Section 17508.
    The provisions of Section 408(o) of the Internal Revenue Code, relating to definitions and rules relating to nondeductible contributions to individual retirement plans, shall be...
  • Section 17508.2.
    For taxable years beginning on or after January 1, 2013, Section 409A of the Internal Revenue Code is modified as follows:(a) By substituting the phrase “five...
  • Section 17509.
    Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, do not apply.(Amended by Stats. 2003, Ch. 185, Sec. 12....
  • Section 17510.
    Section 7701(j) of the Internal Revenue Code, relating to Federal Thrift Savings Funds, applies, except as otherwise provided.(Amended by Stats. 2003, Ch. 185, Sec. 13....

Last modified: October 22, 2018