California Statutes
§ 23043.5. — 23043.5. (Amended by Stats. 2003, Ch. 185, Sec. 34.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 1. CHAPTER 1. General Provisions and Definitions·Art. 2. ARTICLE 2. Definitions
For purposes of this part, in determining the amount of gain or loss (or deemed gain or loss) with respect to any property, Section 7701(g) of the Internal Revenue Code, relating to nonrecourse indebtedness, applies, except as otherwise provided.
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California § 23043.5. (23043.5. (Amended by Stats. 2003, Ch. 185, Sec. 34.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2003, Ch. 185, Sec. 34. Effective January 1, 2004.