California Revenue and Taxation Code

§ 23045.1

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

RTC § 23045.1 Effective Sep 25, 1987Div. 2 · Part 11 · Ch. 1 · Art. 2

Statute text

View on leginfo.ca.gov

For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.

Legislative history

Added by Stats. 1987, Ch. 1139, Sec. 8. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.