California § 24459 - Section 382(n) of the Internal Revenue Code, relating to special rule for certain

Full text of California Public Contract Code - PCC § 24459 — Section 382(n) of the Internal Revenue Code, relating to special rule for certain, with citation guidance and answers to common questions.

§ 24459. Section 382(n) of the Internal Revenue Code, relating to special rule for certain

(a) Section 382(n) of the Internal Revenue Code, relating to special rule for certain ownership changes, shall not apply. (b) Section 382(d)(3) of the Internal Revenue Code, relating to application to carryforward of disallowed interest, shall not apply. (c) The amendments made by Section 13301(b)(3) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 382(k)(1) of the Internal Revenue Code, relating to loss corporation, shall not apply.

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

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Frequently Asked Questions About California § 24459

What does Public Contract Code - PCC § 24459 cover?

Section 24459 ("Section 382(n) of the Internal Revenue Code, relating to special rule for certain") 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 § 24459?

A common citation format is "Public Contract Code - PCC § 24459" (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 § 24459 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.