California Revenue and Taxation Code

§ 18045

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

RTC § 18045 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 13

Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.

Legislative history

Added by Stats. 2025, Ch. 231, Sec. 61. (SB 711) Effective October 1, 2025.