Revenue and Taxation Code § 18181

CHAPTER 14. General Rules for Determining Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 18181Official source ↗

Added by Stats. 2005, Ch. 691, Sec. 40.5. Effective October 7, 2005.

Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.