{"data":{"id":"us-ca/rtc-18045","jurisdiction":"us-ca","citation":"RTC § 18045","heading":"","body":"Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, 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":"27ae7ccd2d0b87850998918488caceef946580fc12a309e7c960d01ab9d16bf4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18044","next":"us-ca/rtc-18151"},"notice":"GroundRules: Original legal text. Not legal advice."}