CHAPTER 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]
Chapter 14 repealed and added by Stats. 1983, Ch. 488, Sec. 65.
§§ 18151–18181 · 15 sections
- § 18151 Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to capital gains and losses, shall apply, except as otherwise provided.
- § 18151.5 Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain…
- § 18151.9 The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain…
- § 18152 Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.
- § 18154 Notwithstanding any other law, for purposes of this part, the natural gas transmission line explosion on September 9, 2010, in San Bruno, California, shall be…
- § 18155 A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and…
- § 18155.5 Section 1223 of the Internal Revenue Code, relating to holding period of property, is modified to additionally provide that in determining the period for which…
- § 18155.6 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…
- § 18165 (a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 17252.5,…
- § 18171 Section 1250(b) of the Internal Revenue Code, relating to additional depreciation, is modified as follows: (a) “Depreciation adjustments,” as defined in…
- § 18171.5 Section 1250(a) of the Internal Revenue Code is modified as follows: (a) The date “December 31, 1970” is substituted for “July 24, 1969,” and “December 31,…
- § 18177 Section 1275(a)(3) of the Internal Revenue Code, relating to the definition of tax-exempt obligations, does not apply but instead the term “tax-exempt…
- § 18178 Section 1272 of the Internal Revenue Code shall be modified as follows: (a) For taxable years beginning on or after January 1, 1987, and before the taxable…
- § 18180 (a) Section 7872 of the Internal Revenue Code, relating to treatment of loans with below market interest rates, shall apply, except as otherwise provided. (b)…
- § 18181 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…