{"data":{"id":"us-ca/rtc-17856","jurisdiction":"us-ca","citation":"RTC § 17856","heading":"","body":"Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not apply.","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":"8e8607b77da01342ad34fd9249b665cb11e8909fba30d02169282ca8e53738e1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17855","next":"us-ca/rtc-17857"},"notice":"GroundRules: Original legal text. Not legal advice."}