There is a newer version of the California Code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 14 - General Rules for Determining Capital Gains and Losses
Section 18181.
CA Rev & Tax Code § 18181 (2016) What's This?
18181. Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 40.5. Effective October 7, 2005.)
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