Section 451(g)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase “subdivision (b) of Section 24949.1” in lieu of the phrase “section 1033(e)(2)” contained therein.
Cal. Rev. & Tax. Code § 24661.5
Year of Inclusion
Amended by Stats. 2025, Ch. 231, Sec. 111
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.