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2021 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 18151.5.
Universal Citation:
CA Rev & Tax Code § 18151.5 (2021)
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18151.5.
Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 38. (SB 401) Effective January 1, 2011.)
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