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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 18044.
Universal Citation: CA Rev & Tax Code § 18044 (2017)
18044.
The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall not apply to any taxable year (or portion thereof) that those provisions (or similar provisions) are not applicable for federal income tax purposes.
(Added by Stats. 1997, Ch. 611, Sec. 47. Effective October 3, 1997.)
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