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2023 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 18155.6.
Universal Citation:
CA Rev & Tax Code § 18155.6 (2023)
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18155.6. For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.
(Added by Stats. 2010, Ch. 14, Sec. 39. (SB 401) Effective January 1, 2011.)
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