California Statutes
§ 17855. — 17855. (Repealed and added by Stats. 1983, Ch. 488, Sec. 61.)
California § 17855.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 10.CHAPTER 10. Partners and Partnerships
This text of California § 17855. (17855. (Repealed and added by Stats. 1983, Ch. 488, Sec. 61.)) 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 § 17855. (2026).
Text
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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Legislative History
Repealed and added by Stats. 1983, Ch. 488, Sec. 61. Effective July 28, 1983.
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Bluebook (online)
California § 17855., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17855..