California Revenue and Taxation Code 18181 – Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal …
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Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 40.5. Effective October 7, 2005.)