{"data":{"id":"us-ca/rtc-18038","jurisdiction":"us-ca","citation":"RTC § 18038","heading":"","body":"Section 1040 of the Internal Revenue Code, relating to transfer of certain real property, does 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":"6d3b77ed5a8ca93c0e6304810acd415496f2af5825c140dc20f02f6aa85738cb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18037.5","next":"us-ca/rtc-18038.4"},"notice":"GroundRules: Original legal text. Not legal advice."}