Section 24452.

Cal. Revenue and Taxation Code - RTC § 24452.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 301.
referencesCal. Revenue and Taxation Code - RTC § 24402.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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