§ 17567
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/ca/revenue-and-taxation-code/17567A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The amendments to Section 453B(e) of the Internal Revenue Code as enacted by Section 13512(b)(1) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to the repeal of the small life insurance company deduction, shall not apply.