Taxonomy: California Revenue And Taxation Code Division 2.Part 10.Chapter 4.

Chapter 4. Corporate Distributions And Adjustments of California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 4.

17321.

Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to corporate distributions and adjustments, shall apply, except as otherwise provided.

17322.

For purposes of Section 302(c)(2) of the Internal Revenue Code, the periods of limitation to be extended for one year are the periods provided in Sections 19057 and 19371.

17323.

Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.