California Statutes
§ 18036.5. — 18036.5. (Amended by Stats. 2003, Ch. 185, Sec. 16.)
California § 18036.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 13.CHAPTER 13. Gain or Loss on Disposition of Property
This text of California § 18036.5. (18036.5. (Amended by Stats. 2003, Ch. 185, Sec. 16.)) 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 § 18036.5. (2026).
Text
In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made in the case of property the acquisition of which resulted under Section 18038.5 in the nonrecognition of any part of the gain realized on the sale of other property, to the extent provided in paragraph (4) of subdivision (b) of Section 18038.5.
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Legislative History
Amended by Stats. 2003, Ch. 185, Sec. 16. Effective January 1, 2004.
Nearby Sections
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California § 18036.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18036.5..