Section 24661.5 Of Article 3. Year Of Inclusion From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 13. >> Article 3.

. Section 451(e)(3) of the Internal Revenue Code, relating to special election rule, is modified by substituting the phrase "subdivision (b) of Section 24949.1" in lieu of the phrase "section 1033(e)(2)" contained therein.