§ 18171.5. — 18171.5. (Amended by Stats. 2003, Ch. 185, Sec. 26.)

California § 18171.5.

• Jurisdiction: 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

Text

Section 1250(a) of the Internal Revenue Code is modified as follows:
(a)
The date “December 31, 1970” is substituted for “July 24, 1969,” and “December 31, 1969.”
(b)
The date “January 1, 1971” is substituted for “January 1, 1970.”
(c)
The date “December 31, 1976” is substituted for “December 31, 1975.”
(d)
The date “January 1, 1977” is substituted for “January 1, 1976.”

Legislative History

Amended by Stats. 2003, Ch. 185, Sec. 26. Effective January 1, 2004.