{"data":{"id":"us-ca/rtc-23045.4","jurisdiction":"us-ca","citation":"RTC § 23045.4","heading":"","body":"For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.","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":"35610339b8a06a8b2675f1d90b979d29931412a4daf91f3276b3539bb13f850e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-23045.3","next":"us-ca/rtc-23045.5"},"notice":"GroundRules: Original legal text. Not legal advice."}