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Section 24612 Of Article 2. Exceptions To Part I Of Subchapter D Of The Internal Revenue Code, Relating To Pension, Profit-sharing, Stock Bonus Plans, Etc. From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 12. >> Article 2.

24612
. Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.