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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 18038.4


CA Rev & Tax Code § 18038.4 (through 2013 Leg Sess) What's This?
  

Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.

(Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.)

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