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Cal. Revenue and Taxation Code § 24272.2

Cal. Revenue and Taxation Code § 24272.2

California · California Revenue and Taxation Code · Status: effective · Effective 1987-09-25

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Cal. Revenue and Taxation Code § 24272.2, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921981
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The provisions of Section 72(u) of the Internal Revenue Code, relating to the treatment of annuity contracts not held by natural persons, shall be applicable.