For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.
Cal. Rev. & Tax. Code § 17322
Corporate Distributions and Adjustments
Amended by Stats. 1993, Ch. 31, Sec. 11
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.