{"data":{"id":"us-ca/rtc-18181","jurisdiction":"us-ca","citation":"RTC § 18181","heading":"","body":"Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall 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":"23de0dee338ec7bde4f3ba8287604f37836b9c192e7d15cecaf06f6494f59464","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18180","next":"us-ca/rtc-18401"},"notice":"GroundRules: Original legal text. Not legal advice."}