Title 18, Public Revenues California Code of Regulations
DIVISION 1. STATE BOARD OF EQUALIZATION—PROPERTY TAX
Chapter 4. Equalization by State Board (370–500)
Article 4. Change in Ownership and New Construction (460–500)
Rule 462.180
(b) EXCEPTIONS. The following transfers do not constitute changes in ownership of the real property:
(1) Affiliated Corporation Transfers.
Transfers of real property between or among affiliated corporations,
including those made to
achieve a corporate reorganization if:
Transfers of real property between or among affiliated corporations,
including those made to
achieve a corporate reorganization if:
(A) the
voting stock of the corporation making the transfer and the voting stock
of the transferee
corporation are each owned 100 percent by one or more
corporations related by voting stock ownership to a common parent, and
voting stock of the corporation making the transfer and the voting stock
of the transferee
corporation are each owned 100 percent by one or more
corporations related by voting stock ownership to a common parent, and
(B) the common parent corporation owns directly 100 percent of the voting stock of at least one
corporation in the chain(s) of related corporations.
corporation in the chain(s) of related corporations.
A transfer of real property by P, A, B, or C to any of the other three corporations would not be a change in ownership.
Example 1: Any transfer by C (wholly owned by A and B) to B (wholly owned by A and P) would not be a change in
ownership because of those relationships and because P owns 100 percent of A.
ownership because of those relationships and because P owns 100 percent of A.
2 comments:
louis vuitton outlet, nike air max, polo ralph lauren outlet, ray ban sunglasses, louis vuitton outlet, cheap oakley sunglasses, prada handbags, ugg boots, louis vuitton, chanel handbags, air max, oakley sunglasses, tiffany jewelry, air jordan pas cher, uggs on sale, oakley sunglasses, louis vuitton, jordan shoes, tory burch outlet, sac longchamp, kate spade outlet, louboutin shoes, louboutin pas cher, burberry, longchamp outlet, replica watches, louis vuitton, ray ban sunglasses, nike outlet, michael kors, ray ban sunglasses, nike free, longchamp pas cher, nike roshe run, oakley sunglasses, louboutin outlet, nike air max, longchamp, tiffany and co, christian louboutin outlet, nike free, louboutin, prada outlet, ugg boots, gucci outlet, oakley sunglasses, replica watches, ralph lauren pas cher, polo ralph lauren outlet, longchamp outlet
michael kors outlet, oakley pas cher, coach outlet, air force, ray ban uk, nike blazer, true religion jeans, true religion jeans, replica handbags, abercrombie and fitch, michael kors outlet, sac guess, michael kors, ugg boots, lacoste pas cher, hollister pas cher, converse pas cher, north face, michael kors outlet, timberland, lululemon, michael kors, michael kors, ray ban pas cher, nike air max, hogan, ugg boots, nike air max, coach purses, michael kors outlet, burberry outlet online, burberry, tn pas cher, ralph lauren uk, coach outlet, vanessa bruno, true religion jeans, new balance pas cher, nike air max, nike free run uk, nike roshe, hermes, hollister, true religion outlet, michael kors outlet, mulberry, north face, michael kors, kate spade handbags, vans pas cher
Post a Comment