California § 24453 - Section 302(c)(2) of the Internal Revenue Code, relating to determining terminati

Full text of California Public Contract Code - PCC § 24453 — Section 302(c)(2) of the Internal Revenue Code, relating to determining terminati, with citation guidance and answers to common questions.

§ 24453. Section 302(c)(2) of the Internal Revenue Code, relating to determining terminati

Section 302(c)(2) of the Internal Revenue Code, relating to determining termination of interest, is modified to refer to the periods of limitation provided in “Chapter 4 (commencing with Section 19001) and Chapter 5 (commencing with Section 19201) of Part 10.2,” in lieu of “Sections 6501 and 6502” of the Internal Revenue Code and to refer to “taxes imposed under the Personal Income Tax Law” and the “Corporation Tax Law,” in lieu of “Federal income tax.”

Source: official California text · Last verified 2026-08-27

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Frequently Asked Questions About California § 24453

What does Public Contract Code - PCC § 24453 cover?

Section 24453 ("Section 302(c)(2) of the Internal Revenue Code, relating to determining terminati") 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 § 24453?

A common citation format is "Public Contract Code - PCC § 24453" (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 § 24453 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.