{"data":{"id":"us-ca/rtc-23045.1","jurisdiction":"us-ca","citation":"RTC § 23045.1","heading":"","body":"For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 1. General Provisions and Definitions [23001. - 23060.]","ARTICLE 2. Definitions [23030. - 23060.]"],"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":"ff08f8adda833c8483ba5fb0a366c19fca185de32f6c276488c7729dec651116","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23045","next":"us-ca/rtc-23045.2"},"notice":"GroundRules: Original legal text. Not legal advice."}