California Statutes
§ 18036.5. — 18036.5. (Amended by Stats. 2003, Ch. 185, Sec. 16.)
California·Code RTC Revenue 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
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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California § 18036.5. (18036.5. (Amended by Stats. 2003, Ch. 185, Sec. 16.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2003, Ch. 185, Sec. 16. Effective January 1, 2004.