California Revenue and Taxation Code

§ 17062.5

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17062.5 Effective Aug 20, 1998Div. 2 · Part 10 · Ch. 2.1

Section 55(b)(3) of the Internal Revenue Code, relating to maximum rate of tax on net capital gain of noncorporate taxpayers, shall not apply.

Legislative history

Added by Stats. 1998, Ch. 322, Sec. 15. Effective August 20, 1998.