California Statutes
§ 24956. — 24956. (Amended by Stats. 2000, Ch. 862, Sec. 210.)
California § 24956.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 15.CHAPTER 15. Gain or Loss on Disposition of Property
Art. 3.ARTICLE 3. Nontaxable Exchanges
This text of California § 24956. (24956. (Amended by Stats. 2000, Ch. 862, Sec. 210.)) 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 § 24956. (2026).
Text
(a)Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall apply, except as otherwise provided.
(b)The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall not apply to any taxable year (or portion thereof) that those provisions (or similar
provisions) are not applicable for federal income tax purposes.
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Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 210. Effective January 1, 2001.
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Bluebook (online)
California § 24956., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24956..