Section 304(b)(5)(B) of the Internal Revenue Code, relating to special rule in case of foreign acquiring corporation, shall apply to acquisitions on or after January 1, 2015.
Cal. Rev. & Tax. Code § 24454
Corporate Distributions and Adjustments
Added by Stats. 2015, Ch. 359, Sec. 35
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.