California Statutes
§ 17020.5. — 17020.5. (Amended by Stats. 2003, Ch. 185, Sec. 5.)
California § 17020.5.
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 § 17020.5. (17020.5. (Amended by Stats. 2003, Ch. 185, Sec. 5.)) 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 § 17020.5. (2026).
Text
For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g) of the Internal Revenue Code, relating to nonrecourse indebtedness, applies, except as otherwise provided.
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Legislative History
Amended by Stats. 2003, Ch. 185, Sec. 5. Effective January 1, 2004.
Nearby Sections
14
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California § 17020.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17020.5..