{"data":{"id":"us-ca/rtc-18037.5","jurisdiction":"us-ca","citation":"RTC § 18037.5","heading":"","body":"The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 13. Gain or Loss on Disposition of Property [18031. - 18045.]"],"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":"88b16884136884c034a5ca169a87510f4bdf29431b94d6d3d365b3904f48254c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18037","next":"us-ca/rtc-18038"},"notice":"GroundRules: Original legal text. Not legal advice."}