§ 17324. Recognition of Gain or Loss--Reorganizations with, or Transfers of Property to or from...
18 CA ADC § 17324Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 3. Franchise Tax Board
Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12-31-54) (Refs & Annos)
Subchapter 4. Corporate Distribution and Adjustments [Repealed]
Article 1. Corporate Organizations and Reorganizations [Repealed]
18 CCR § 17324
§ 17324. Recognition of Gain or Loss--Reorganizations with, or Transfers of Property to or from a Foreign Corporation. [Repealed]
Credits
Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 17324, Revenue and Taxation Code.
History
1. New Group 4 (Article 1, Section 17445) filed 7-5-83; effective thirtieth day thereafter (Register 83, No. 28). For history of former Group 4 (Articles 1-9, Sections 17321-17324 through 17481-17484(b) not consecutive), see Register 82, No. 52.
2. Editorial renumbering and amendment of former Section 17445 to Section 17324 filed 4-17-85; effective thirtieth day thereafter (Register 85, No. 16).
3. Change without regulatory effect repealing section filed 9-30-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 40).
This database is current through 4/12/24 Register 2024, No. 15.
Cal. Admin. Code tit. 18, § 17324, 18 CA ADC § 17324
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