{"data":{"id":"us-ca/rtc-18177","jurisdiction":"us-ca","citation":"RTC § 18177","heading":"","body":"Section 1275(a)(3) of the Internal Revenue Code, relating to the definition of tax-exempt obligations, does not apply but instead the term “tax-exempt obligation” means an obligation the interest on which is exempt from tax under this part.","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":"e3bbd6b7fe5ba3df657952634273478b1be2bfdf43bbfb7158fd0a2092ab4bcf","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18171.5","next":"us-ca/rtc-18178"},"notice":"GroundRules: Original legal text. Not legal advice."}