{"data":{"id":"us-ca/rtc-17020.3","jurisdiction":"us-ca","citation":"RTC § 17020.3","heading":"","body":"For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"aa3ecdf9c2cb057e89ccc3c1539822cd33827f83ad04706b413b722f9013c399","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17020.2","next":"us-ca/rtc-17020.4"},"notice":"GroundRules: Original legal text. Not legal advice."}