BlackletterCalifornia law

Revenue and Taxation Code § 18155.6

CHAPTER 14. General Rules for Determining Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 18155.6Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 39. (SB 401) Effective January 1, 2011.

For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.