2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
CHAPTER 14. General Rules for Determining Capital Gains and Losses
Section 18171.5

CA Rev & Tax Code § 18171.5 (through 2012 Leg Sess) What's This?

Section 1250(a) of the Internal Revenue Code is modified as follows:

(a) The date December 31, 1970 is substituted for July 24, 1969, and December 31, 1969.

(b) The date January 1, 1971 is substituted for January 1, 1970.

(c) The date December 31, 1976 is substituted for December 31, 1975.

(d) The date January 1, 1977 is substituted for January 1, 1976.

(Amended by Stats. 2003, Ch. 185, Sec. 26. Effective January 1, 2004.)

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