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2017 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 13 - Gain or Loss on Disposition of Property
Section 18038.4.
Universal Citation: CA Rev & Tax Code § 18038.4 (2017)
18038.4.
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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