{"data":{"id":"us-ca/rtc-24995","jurisdiction":"us-ca","citation":"RTC § 24995","heading":"","body":"The provisions of Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not be applicable.","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":"84747d47f9e004e1f4ce056460f0e42c70f372f203338d367d4a2a66efcebd0a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24993","next":"us-ca/rtc-24998"},"notice":"GroundRules: Original legal text. Not legal advice."}