Section 860F(a) of the Internal Revenue Code, relating to the 100 percent tax on prohibited transactions, shall not apply.
(Added by Stats. 1992, Ch. 698, Sec. 26. Effective September 15, 1992.)
Section 24873
Rev. & Tax. Code § 24873, under Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, and Financial Asset Securitization Investment Trusts.
Rev. & Tax. Code § 24873