Home/California/Statutes/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/§ 18181.
California Statutes

§ 18181. — 18181. (Added by Stats. 2005, Ch. 691, Sec. 40.5.)

California § 18181.
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 § 18181. (18181. (Added by Stats. 2005, Ch. 691, Sec. 40.5.)) 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 § 18181. (2026).

Text

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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Legislative History

Added by Stats. 2005, Ch. 691, Sec. 40.5. Effective October 7, 2005.
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California § 18181., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18181..