{"data":{"id":"us-ca/rtc-18155.6","jurisdiction":"us-ca","citation":"RTC § 18155.6","heading":"","body":"For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.","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":"28852553ff88a796b6a20f6a4db83497ea8ae9ae29c8b08db342acc2ec9655be","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18155.5","next":"us-ca/rtc-18165"},"notice":"GroundRules: Original legal text. Not legal advice."}