California Statutes
§ 18151.9. — 18151.9. (Added by Stats. 2025, Ch. 231, Sec. 62.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 14. CHAPTER 14. General Rules for Determining Capital Gains and Losses
The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.
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California § 18151.9. (18151.9. (Added by Stats. 2025, Ch. 231, Sec. 62.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2025, Ch. 231, Sec. 62. (SB 711) Effective October 1, 2025.