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California · Through 2026-09-13

RTC § 18038.4

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10. PERSONAL INCOME TAX [17001. - 18181.]
  4. CHAPTER 13. Gain or Loss on Disposition of Property [18031. - 18045.]

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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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