California Statutes
§ 18155.5. — 18155.5. (Amended by Stats. 2003, Ch. 185, Sec. 24.)
California § 18155.5.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 18155.5. (18155.5. (Amended by Stats. 2003, Ch. 185, Sec. 24.)) 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 § 18155.5. (2026).
Text
Section 1223 of the Internal Revenue Code, relating to holding period of property, is modified to additionally provide that in determining the period for which the taxpayer has held 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, there shall be included the period for which that other property has been held as of the date of the sale.
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Legislative History
Amended by Stats. 2003, Ch. 185, Sec. 24. Effective January 1, 2004.
Nearby Sections
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California § 18155.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18155.5..