California Statutes
§ 17856. — 17856. (Amended by Stats. 2003, Ch. 185, Sec. 14.)
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
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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California § 17856. (17856. (Amended by Stats. 2003, Ch. 185, Sec. 14.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2003, Ch. 185, Sec. 14. Effective January 1, 2004.