The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.
Cal. Rev. & Tax. Code § 23251
Reorganized Corporations
Amended by Stats. 1984, Ch. 938, Sec. 26.2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.