{"data":{"id":"us-ca/rtc-17855","jurisdiction":"us-ca","citation":"RTC § 17855","heading":"","body":"The term “unrealized receivables,” as defined by Section 751(c) of the Internal Revenue Code, shall not include any of the following:\n(a) Stock in certain foreign corporations, as described in Section 1248 of the Internal Revenue Code.\n(b) Oil, gas, or geothermal property, described in Section 1254 of the Internal Revenue Code.","path":["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.]"],"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":"491c1ae31cefcc4371aa861750ce62e42ed31e28c297e520a78c87919f72ca43","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17854","next":"us-ca/rtc-17856"},"notice":"GroundRules: Original legal text. Not legal advice."}