Section 451(i) of the Internal Revenue Code, relating to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy, shall not apply.
Cal. Rev. & Tax. Code § 24661.6
Year of Inclusion
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2025). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.