Home/California/Statutes/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/§ 17856.
California Statutes

§ 17856. — 17856. (Amended by Stats. 2003, Ch. 185, Sec. 14.)

California § 17856.
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 § 17856. (17856. (Amended by Stats. 2003, Ch. 185, Sec. 14.)) 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 § 17856. (2026).

Text

Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not apply.

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Legislative History

Amended by Stats. 2003, Ch. 185, Sec. 14. Effective January 1, 2004.
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California § 17856., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17856..