CHAPTER 13. Gain or Loss on Disposition of Property [18031. - 18045.]
Chapter 13 repealed and added by Stats. 1983, Ch. 488, Sec. 63.
§§ 18031–18045 · 13 sections
- § 18031 Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise…
- § 18031.5 (a) The amendments made by Section 13303(a) and (b) of the Tax Cuts and Jobs Act, 2017 (Public Law 115-97) to Section 1031 of the Internal Revenue Code,…
- § 18032 (a) If gain or loss from the exchange of property in this state of a taxpayer is not recognized under this part because of Section 1031 of the Internal Revenue…
- § 18036 (a) In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made for amounts…
- § 18036.5 In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made in the case of…
- § 18037 An election made by a taxpayer pursuant to Section 1033(g)(3) of the Internal Revenue Code, relating to the election to treat outdoor advertising displays as…
- § 18037.5 The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code, shall not apply.
- § 18038 Section 1040 of the Internal Revenue Code, relating to transfer of certain real property, does not apply.
- § 18038.4 Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall…
- § 18039 Section 1052 of the Internal Revenue Code, relating to basis established by prior revenue acts, is modified as follows: (a) Section 1052(c) of the Internal…
- § 18041.5 (a) No gain shall be recognized with respect to a sale of an assisted housing development to a tenant association, nonprofit organization, profit-motivated…
- § 18042 (a) Section 1042 of the Internal Revenue Code, relating to sales of stock to employee stock ownership plans or certain cooperatives, shall apply to taxable…
- § 18045 Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.