California Statutes
§ 18155.6. — 18155.6. (Added by Stats. 2010, Ch. 14, Sec. 39.)
California § 18155.6.
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 § 18155.6. (18155.6. (Added by Stats. 2010, Ch. 14, Sec. 39.)) 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 § 18155.6. (2026).
Text
For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.
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Legislative History
Added by Stats. 2010, Ch. 14, Sec. 39. (SB 401) Effective January 1, 2011.
Nearby Sections
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