{"data":{"id":"us-ca/rtc-17857","jurisdiction":"us-ca","citation":"RTC § 17857","heading":"","body":"Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall 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":"bf325004dd33f53c171c9081dd75c9098071262d72fdb74d2978c23b062ed51c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17856","next":"us-ca/rtc-17858"},"notice":"GroundRules: Original legal text. Not legal advice."}