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Code · California · Revenue and Taxation Code

§ 24472

52 words·~1 min read·/ca/revenue-and-taxation-code/24472

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The amendments to Section 382 of the Internal Revenue Code made by Section 13226 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to modifications of discharge of indebtedness provisions, shall apply to discharges occurring on or after January 1, 1996, in taxable years beginning on or after January 1, 1996.
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