Section 118 of the Internal Revenue Code, relating to contributions to the capital of a corporation, shall apply to contributions made on or after January 1, 1992.
(Added by Stats. 1992, Ch. 698, Sec. 20. Effective September 15, 1992.)
Section 24325
Rev. & Tax. Code § 24325, under Other Exclusions.
Rev. & Tax. Code § 24325