Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.
Cal. Rev. & Tax. Code § 24325
Other Exclusions
Added by Stats. 1992, Ch. 698, Sec. 20
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.