Section 24661.6.

Cal. Revenue and Taxation Code - RTC § 24661.6.
in effect
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Section 451(k) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.

References

referencesCal. Revenue and Taxation Code - RTC § 451.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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