{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18171.5","citation":"Rev. & Tax. Code, § 18171.5","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":"Amended by Stats. 2003, Ch. 185, Sec. 26.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>Section 1250(a) of the Internal Revenue Code is modified as follows:</p><p>(a) The date “December 31, 1970” is substituted for “July 24, 1969,” and “December 31, 1969.”</p><p>(b) The date “January 1, 1971” is substituted for “January 1, 1970.”</p><p>(c) The date “December 31, 1976” is substituted for “December 31, 1975.”</p><p>(d) The date “January 1, 1977” is substituted for “January 1, 1976.”</p>","text":"Section 1250(a) of the Internal Revenue Code is modified as follows: (a) The date “December 31, 1970” is substituted for “July 24, 1969,” and “December 31, 1969.” (b) The date “January 1, 1971” is substituted for “January 1, 1970.” (c) The date “December 31, 1976” is substituted for “December 31, 1975.” (d) The date “January 1, 1977” is substituted for “January 1, 1976.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-rules-for-determining-capital-gains-and-losses-18171-5","source":"California Legislative Information bulk export (pubinfo)"}