The term “reorganization,” as used in this chapter, shall have the same meaning as that term is defined in Section 368 of the Internal Revenue Code.
(Amended by Stats. 1984, Ch. 938, Sec. 26.2. Effective September 7, 1984.)
Section 23251
Rev. & Tax. Code § 23251, under Reorganized Corporations.
Rev. & Tax. Code § 23251