California Revenue and Taxation Code ARTICLE 2 - Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc

• Section 24611.
  (a) Section 404(k) of the Internal Revenue Code, relating to dividends paid deduction, shall apply to taxable years beginning on or after January 1, 1995.(b) For taxable...
• Section 24612.
  Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.(Added by Stats. 1992, Ch. 698, Sec. 22....

Last modified: October 22, 2018