Home/California/Statutes/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/§ 23045.1.
California Statutes

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

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, 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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California § 23045.1. (23045.1. (Added by Stats. 1987, Ch. 1139, Sec. 8.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.

Nearby Sections

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§ 23045.
23045. (Amended by Stats. 2010, Ch. 14, Sec. 55.)
§ 23045.1.
23045.1. (Added by Stats. 1987, Ch. 1139, Sec. 8.)
§ 23045.2.
23045.2. (Added by Stats. 1987, Ch. 1139, Sec. 9.)
§ 23045.3.
23045.3. (Added by Stats. 1987, Ch. 1139, Sec. 10.)
§ 23045.4.
23045.4. (Added by Stats. 1987, Ch. 1139, Sec. 11.)
§ 23045.5.
23045.5. (Added by Stats. 1987, Ch. 1139, Sec. 12.)
§ 23045.6.
23045.6. (Amended by Stats. 2020, Ch. 38, Sec. 6.)
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