California Revenue and Taxation Code ARTICLE 5 - Reorganized Corporations

• Section 23251.
  The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue...
• Section 23253.
  Section 381(b) of the Internal Revenue Code, relating to operating rules, shall apply in determining the close of the taxable year. If a short period...

Last modified: October 22, 2018