California § 23253 - Section 381(b) of the Internal Revenue Code, relating to operating rules, shall a
Full text of California Public Contract Code - PCC § 23253 — Section 381(b) of the Internal Revenue Code, relating to operating rules, shall a, with citation guidance and answers to common questions.
§ 23253. Section 381(b) of the Internal Revenue Code, relating to operating rules, shall a
Section 381(b) of the Internal Revenue Code, relating to operating rules, shall apply in determining the close of the taxable year. If a short period year is required by use of Section 381(b) of the Internal Revenue Code, the transferorâs short year tax shall be computed using the provisions of Section 23151.1 for general corporations or Section 23181 for banks and financial corporations.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 23253
What does Public Contract Code - PCC § 23253 cover?
Section 23253 ("Section 381(b) of the Internal Revenue Code, relating to operating rules, shall a") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 23253?
A common citation format is "Public Contract Code - PCC § 23253" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 23253 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.