{"data":{"id":"us-ca/rtc-24966.1","jurisdiction":"us-ca","citation":"RTC § 24966.1","heading":"","body":"Section 1059A of the Internal Revenue Code, relating to limitation on taxpayer’s basis or inventory cost in property imported from related persons, 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 4. Special Rules for Basis [24961. - 24966.2.]"],"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":"ce324df0b402cc1e0d6694922edc1813abcc871dceff249ca27bde25572dc568","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24966","next":"us-ca/rtc-24966.2"},"notice":"GroundRules: Original legal text. Not legal advice."}