GroundRules
RTC § 18152
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 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]
Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.
Collected 2026-09-14T05:56:33Z. Source file · JSON