There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 10 - Partners and Partnerships
Section 17857.
CA Rev & Tax Code § 17857 (2016) What's This?
17857. 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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