California Statutes
§ 17855. — 17855. (Repealed and added by Stats. 1983, Ch. 488, Sec. 61.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 10. CHAPTER 10. Partners and Partnerships
The term “unrealized receivables,” as defined by Section 751(c) of the Internal Revenue Code, shall not include any of the following:
(a)Stock in certain foreign corporations, as described in Section 1248 of the Internal Revenue Code.
(b)Oil, gas, or geothermal property, described in Section 1254 of the Internal Revenue Code.
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California § 17855. (17855. (Repealed and added by Stats. 1983, Ch. 488, Sec. 61.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 1983, Ch. 488, Sec. 61. Effective July 28, 1983.