Section 312(k)(3)(B)(ii) of the Internal Revenue Code, relating to special rule for real estate investment trusts, shall not apply.
(Added by Stats. 2025, Ch. 231, Sec. 49. (SB 711) Effective October 1, 2025.)
Section 17324
Rev. & Tax. Code § 17324, under Corporate Distributions and Adjustments.
Rev. & Tax. Code § 17324