California Revenue and Taxation Code

§ 17856

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

RTC § 17856 Effective Jan 1, 2004Div. 2 · Part 10 · Ch. 10

Statute text

View on leginfo.ca.gov

Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not apply.

Legislative history

Amended by Stats. 2003, Ch. 185, Sec. 14. Effective January 1, 2004.