California Statutes
§ 18045. — 18045. (Added by Stats. 2025, Ch. 231, Sec. 61.)
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 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.
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California § 18045. (18045. (Added by Stats. 2025, Ch. 231, Sec. 61.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2025, Ch. 231, Sec. 61. (SB 711) Effective October 1, 2025.