Section 24612.
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Law
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California Code
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Code - RTC
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2 - OTHER TAXES
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11 - CORPORATION TAX LAW
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12 - Deferred Compensation, Etc.
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2 - Exceptions to Part I of Subchapter D of the Internal Revenue Code, Relating to Pension, Profit-Sharing, Stock Bonus Plans, etc.
- Section 24612.
Sections 413(b)(6) and 413(c)(5) of the Internal Revenue Code, relating to liability for funding tax, shall not apply.
(Added by Stats. 1992, Ch. 698, Sec. 22. Effective September 15, 1992.)
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