California § 18180. 18180. (Amended by Stats. 2010, Ch. 14, Sec. 41.)

California Statutes

§ 18180. — 18180. (Amended by Stats. 2010, Ch. 14, Sec. 41.)

California § 18180.

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 § 18180. (18180. (Amended by Stats. 2010, Ch. 14, Sec. 41.)) 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 § 18180. (2026).

Text

(a)Section 7872 of the Internal Revenue Code, relating to treatment of loans with below market interest rates, shall apply, except as otherwise provided.

(b)Section 7872(h) of the Internal Revenue Code, relating to exception for loans to qualified continuing care facilities, shall apply to calendar years beginning on or after January 1, 2010, with respect to loans made before, on, or after that date.

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(a)
Section 7872 of the Internal Revenue Code, relating to treatment of loans with below market interest rates, shall apply, except as otherwise provided.
(b)
Section 7872(h) of the Internal Revenue Code, relating to exception for loans to qualified continuing care facilities, shall apply to calendar years beginning on or after January 1,
2010, with respect to loans made before, on, or after that date.

Legislative History

Amended by Stats. 2010, Ch. 14, Sec. 41. (SB 401) Effective January 1, 2011.

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