{"data":{"id":"us-ca/rtc-18152","jurisdiction":"us-ca","citation":"RTC § 18152","heading":"","body":"Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]"],"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":"b69f3d1251cdbb3cada22b12f130c56041d9fc70996b1f49ce3ffffbd038de3e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18151.9","next":"us-ca/rtc-18154"},"notice":"GroundRules: Original legal text. Not legal advice."}