California § 23045.1. 23045.1. (Added by Stats. 1987, Ch. 1139, Sec. 8.)

California Statutes

§ 23045.1. — 23045.1. (Added by Stats. 1987, Ch. 1139, Sec. 8.)

California § 23045.1.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 23045.1. (23045.1. (Added by Stats. 1987, Ch. 1139, Sec. 8.)) 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 § 23045.1. (2026).

Text

For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.

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Legislative History

Added by Stats. 1987, Ch. 1139, Sec. 8. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.