{"data":{"id":"us-ca/rtc-18038.4","jurisdiction":"us-ca","citation":"RTC § 18038.4","heading":"","body":"Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, 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":"49361cfcac1b9f7316d0c18e0e74668e70b5d954038a30c78106d4f6a19c60aa","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18038","next":"us-ca/rtc-18039"},"notice":"GroundRules: Original legal text. Not legal advice."}