California Revenue and Taxation Code

§ 18152

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

RTC § 18152 Effective Jan 1, 2019Div. 2 · Part 10 · Ch. 14

Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.

Legislative history

Amended by Stats. 2018, Ch. 92, Sec. 197. (SB 1289) Effective January 1, 2019.