BlackletterCalifornia law

Revenue and Taxation Code § 17857

CHAPTER 10. Partners and Partnerships

Current as of September 28, 2026Rev. & Tax. Code, § 17857Official source ↗

Amended by Stats. 1999, Ch. 987, Sec. 50. Effective October 10, 1999.

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.