{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18151.9","citation":"Rev. & Tax. Code, § 18151.9","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 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-14"}],"history":"Added by Stats. 2025, Ch. 231, Sec. 62.   (SB 711)   Effective October 1, 2025.","effective":"2025-10-01","html":"<p>The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.</p>","text":"The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-rules-for-determining-capital-gains-and-losses-18151-9","source":"California Legislative Information bulk export (pubinfo)"}