There is a newer version of the California Code
2023
2022
2021
2020
2019
Other previous versions
View our newest version here

2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 10 - PERSONAL INCOME TAX
CHAPTER 13 - Gain or Loss on Disposition of Property
Section 18035.6


CA Rev & Tax Code § 18035.6 (through 2013 Leg Sess) What's This?
  

Section 1014 of the Internal Revenue Code, relating to basis of property acquired from a decedent, is modified to provide that Section 1014(f) of the Internal Revenue Code, relating to termination date, shall not apply.

(Added by Stats. 2005, Ch. 691, Sec. 39. Effective October 7, 2005.)

Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.