{"data":{"id":"us-ca/rtc-24990.1","jurisdiction":"us-ca","citation":"RTC § 24990.1","heading":"","body":"The amendments made by Section 126(a) of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 1202(a)(4) of the Internal Revenue Code, relating to 100 percent exclusion for stock acquired during certain periods in 2010 and thereafter, 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 4.5. Capital Gains and Losses [24990. - 24995.]"],"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":"f961b5f83671873b67b4fefccba6e727deed613de8bbf61735bc8480578723b9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24990","next":"us-ca/rtc-24990.2"},"notice":"GroundRules: Original legal text. Not legal advice."}