Skip to content
CodesChatProject

Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 15. Gain or Loss on Disposition of Property 24901-24998›ARTICLE 3. Nontaxable Exchanges 24941-24955

§ 24950.5

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 79. (SB 401) Effective January 1, 2011.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — California Revenue and Taxation Code
California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.