California Statutes
§ 18038.4. — 18038.4. (Added by Stats. 1998, Ch. 322, Sec. 40.)
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
Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 18038.4. (18038.4. (Added by Stats. 1998, Ch. 322, Sec. 40.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.