There is a newer version of the California Code
2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 10 - PERSONAL INCOME TAX
CHAPTER 10 - Partners and Partnerships
Section 17857
CA Rev & Tax Code § 17857 (through 2013 Leg Sess) What's This?
Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.
(Amended by Stats. 1999, Ch. 987, Sec. 50. Effective October 10, 1999.)
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