California § 24454.1 - The amendments to Section 367(a) of the Internal Revenue Code as enacted by Secti
Full text of California Public Contract Code - PCC § 24454.1 — The amendments to Section 367(a) of the Internal Revenue Code as enacted by Secti, with citation guidance and answers to common questions.
§ 24454.1. The amendments to Section 367(a) of the Internal Revenue Code as enacted by Secti
The amendments to Section 367(a) of the Internal Revenue Code as enacted by Section 14102 of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97), relating to repeal of the exception for transfers of certain property used in the active conduct of a trade or business, shall not apply.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 24454.1
What does Public Contract Code - PCC § 24454.1 cover?
Section 24454.1 ("The amendments to Section 367(a) of the Internal Revenue Code as enacted by Secti") 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 § 24454.1?
A common citation format is "Public Contract Code - PCC § 24454.1" (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 § 24454.1 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.