Section 24873 Of Chapter 14.5. Regulated Investment Companies, Real Estate Investment Trusts, Real Estate Mortgage Investment Conduits, And Financial Asset Securitization Investment Trusts From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 14.5.

24873

. Section 860F(a) of the Internal Revenue Code, relating to the 100 percent tax on prohibited transactions, shall not apply.