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California Code, Revenue and Taxation Code - RTC § 24382

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Section 216 of the Internal Revenue Code, relating to deduction of taxes, interest, and business depreciation by cooperative housing corporation tenant-stockholder, shall apply, except as otherwise provided.

(b) Section 6282(b) of Public Law 100-647, relating to the effective date for distributions by cooperative housing corporations,  2 shall apply.

1 26 U.S.C.A. § 216.
2 See 26 U.S.C.A. § 216 note.
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 24382 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-24382/

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