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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.
View on official source ↗