California Statutes
§ 18181. — 18181. (Added by Stats. 2005, Ch. 691, Sec. 40.5.)
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
Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.
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California § 18181. (18181. (Added by Stats. 2005, Ch. 691, Sec. 40.5.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2005, Ch. 691, Sec. 40.5. Effective October 7, 2005.