California Revenue and Taxation Code

§ 17857

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

RTC § 17857 Effective Oct 10, 1999Div. 2 · Part 10 · Ch. 10

Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.

Legislative history

Amended by Stats. 1999, Ch. 987, Sec. 50. Effective October 10, 1999.