AB 14

  • California Assembly Bill
  • 2009-2010, 1st Special Session
  • Introduced in Assembly Dec 09, 2008
  • Assembly
  • Senate
  • Governor

Corporate reorganization: built-in losses.

Abstract

The Corporation Tax Law, in specified conformity to federal income tax laws, imposes certain limitations on the use of built-in losses in conjunction with corporate reorganizations. This bill would clarify that a specified federal administrative notice relating to those limitations does not apply for purposes of California law.

Bill Sponsors (7)

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Actions


Dec 18, 2008

Assembly

Died at Desk.

Dec 10, 2008

Assembly

From printer.

Dec 09, 2008

Assembly

Introduced. To print.

Bill Text

Bill Text Versions Format
AB14 HTML
12/09/08 - Introduced PDF

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Sources

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