Revenue and Taxation Code § 24452
‹ § 24451.1§ 24453 ›Open in browserleginfo ↗24452.
Section 301(e)(2) of the Internal Revenue Code, relating to 20 percent corporate shareholders, is modified to refer to Section 24402 in lieu of Sections 243, 244, and 245 of the Internal Revenue Code.
(Added by Stats. 1991, Ch. 117, Sec. 82. Effective July 16, 1991.)