California Code
ARTICLE 4 - Special Rules for Basis
Section 24966.2.

24966.2. Section 1060 of the Internal Revenue Code, relating to special allocation rules for certain asset acquisitions, shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 86. Effective October 6, 1993.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 11 - CORPORATION TAX LAW

CHAPTER 15 - Gain or Loss on Disposition of Property

ARTICLE 4 - Special Rules for Basis

Section 24961.

Section 24962.

Section 24963.

Section 24964.

Section 24965.

Section 24966.

Section 24966.1.

Section 24966.2.