Section 1036 of the Internal Revenue Code, relating to stock for stock of same corporation, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 83. Effective October 6, 1993.)
Rev. & Tax. Code § 24951, under Nontaxable Exchanges.
Rev. & Tax. Code § 24951
Section 1036 of the Internal Revenue Code, relating to stock for stock of same corporation, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 83. Effective October 6, 1993.)