The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.
Cal. Rev. & Tax. Code § 24272.2
Definitions
Added by Stats. 1987, Ch. 1139, Sec. 58
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.