{"data":{"id":"us-ca/rtc-24954.1","jurisdiction":"us-ca","citation":"RTC § 24954.1","heading":"","body":"Section 1042(g) of the Internal Revenue Code, relating to application of section to sales of stock in agricultural refiners and processors to eligible farm cooperatives, shall not apply.","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":"3f89861dff54a3b0783176569f9e267b61a8b9b967c970bc6965f07cba71e0af","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24954","next":"us-ca/rtc-24955"},"notice":"GroundRules: Original legal text. Not legal advice."}