§ 17445. Recognition of Gain or Loss--Reorganizations with, or Transfers of Property to or from...
18 CA ADC § 17445Barclays 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 Corporate Distribution and Adjustments [Repealed]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 Corporate Organizations and Reorganizations [Repealed]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 § 17445
§ 17445. Recognition of Gain or Loss--Reorganizations with, or Transfers of Property to or from a Foreign Corporation. [Renumbered]
Credits
Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 17445, Revenue and Taxation Code.
History
1. Editorial renumbering and amendment of Section 17445 to Section 17324 filed 4-17-85; effective thirtieth day thereafter (Register 85, No. 16). For prior history, see Register 83, No. 28.
This database is current through 4/12/24 Register 2024, No. 15.
Cal. Admin. Code tit. 18, § 17445, 18 CA ADC § 17445
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