§ 24661.5
32 words·~1 min read·
/ca/revenue-and-taxation-code/24661-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 451(g)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision
(b)of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.