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California · Through 2026-09-13

RTC § 24951

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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 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]
  5. ARTICLE 3. Nontaxable Exchanges [24941. - 24956.]

Section 1036 of the Internal Revenue Code, relating to stock for stock of same corporation, shall apply, except as otherwise provided.

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

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