{"data":{"id":"us-ca/rtc-24941","jurisdiction":"us-ca","citation":"RTC § 24941","heading":"","body":"Section 1031 of the Internal Revenue Code, relating to exchange of property held for productive use or investment, shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]","ARTICLE 3. Nontaxable Exchanges [24941. - 24956.]"],"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":"6a23e1756b7a31fb6490cfa44ac9ce0d90eb3c4dce9332f1e421f3c0626fda82","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24919","next":"us-ca/rtc-24941.5"},"notice":"GroundRules: Original legal text. Not legal advice."}