California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 4 California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 4 – Corporate Distributions and Adjustments Current as of: 2024 | Check for updates | Other versions § 17321 Subchapter C of Chapter 1 of Subtitle A of the Internal Revenue Code, … § 17322 For purposes of Section 302(c)(2) of the Internal Revenue Code, the … § 17323 Section 382(n) of the Internal Revenue Code, relating to special rule … Ask a question, get an answer ASAP!