BlackletterCalifornia law

Revenue and Taxation Code § 18045

CHAPTER 13. Gain or Loss on Disposition of Property

Current as of September 28, 2026Rev. & Tax. Code, § 18045Official source ↗Ask about this

Added by Stats. 2025, Ch. 231, Sec. 61. (SB 711) Effective October 1, 2025.

Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.