California § 17020.4. 17020.4. (Added by Stats. 1987, Ch. 1138, Sec. 8.)

California Statutes

§ 17020.4. — 17020.4. (Added by Stats. 1987, Ch. 1138, Sec. 8.)

California § 17020.4.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 10.PART 10. PERSONAL INCOME TAX

Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 17020.4. (17020.4. (Added by Stats. 1987, Ch. 1138, Sec. 8.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 17020.4. (2026).

Text

For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.

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Legislative History

Added by Stats. 1987, Ch. 1138, Sec. 8. Effective September 25, 1987. Applicable to taxable years beginning on or after January 1, 1987, by Sec. 189 of Ch. 1138.