California Government Code 8869.81 – This chapter is enacted to implement the state volume limit …
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This chapter is enacted to implement the state volume limit established in Section 1301 of the Federal Tax Reform Act of 1986 (Public Law 99-514), Sections 1112 and 1401 of the American Recovery and Reinvestment Act of 2009 (26 U.S.C. Secs. 54a and 1400U-1), and Sections 142(k) and 146 of the Internal Revenue Code.
(Amended by Stats. 2015, Ch. 277, Sec. 2. (AB 1195) Effective January 1, 2016.)
Terms Used In California Government Code 8869.81
- Internal Revenue Code: means the Internal Revenue Code of 1986 (26 U. See California Government Code 8869.82
- State: means the State of California. See California Government Code 8869.82