{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17857","citation":"Rev. & Tax. Code, § 17857","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 10. Partners and Partnerships [17851. - 17859.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-10"}],"history":"Amended by Stats. 1999, Ch. 987, Sec. 50.   Effective October 10, 1999.","effective":"1999-10-10","html":"<p>Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.</p>","text":"Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/partners-and-partnerships-17857","source":"California Legislative Information bulk export (pubinfo)"}