Cal. Code Regs. tit. 18, § 17324 – Recognition of Gain or Loss--Reorganizations with, or Transfers of Property to or from a Foreign Corporation. [Repealed]

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 17324, Revenue and Taxation Code.

History

1. New Group 4 (Article 1, Section 17445) filed 7-5-83; effective thirtieth day thereafter (Register 83, No. 28). For history of former Group 4 (Articles 1-9, Sections 17321-17324 through 17481-17484(b) not consecutive), see Register 82, No. 52.

2. Editorial renumbering and amendment of former Section 17445 to Section 17324 filed 4-17-85; effective thirtieth day thereafter (Register 85, No. 16).

3. Change without regulatory effect repealing section filed 9-30-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 40).