GroundRules
RTC § 17855
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 10. PERSONAL INCOME TAX [17001. - 18181.]
- CHAPTER 10. Partners and Partnerships [17851. - 17865.]
The term “unrealized receivables,” as defined by Section 751(c) of the Internal Revenue Code, shall not include any of the following:
(a) Stock in certain foreign corporations, as described in Section 1248 of the Internal Revenue Code.
(b) Oil, gas, or geothermal property, described in Section 1254 of the Internal Revenue Code.
Collected 2026-09-14T05:56:33Z. Source file · JSON