Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply.
(Added by Stats. 2015, Ch. 359, Sec. 36. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.)