{"data":{"id":"us-ca/rtc-24951","jurisdiction":"us-ca","citation":"RTC § 24951","heading":"","body":"Section 1036 of the Internal Revenue Code, relating to stock for stock of same corporation, 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":"eb7ef4290abadb982355f8bb285de8ea06b1b1b576ee74b09ecc2319f76bc3e5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24950.5","next":"us-ca/rtc-24952"},"notice":"GroundRules: Original legal text. Not legal advice."}