Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17855 — Partners and Partnerships
Cal. Rev. & Tax. Code § 17855
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1983-07-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The term “unrealized receivables,” as defined by Section 751(c) of the Internal Revenue Code, shall not include any of the following:
Citator
Cal. Rev. & Tax. Code § 17855 — Partners and Partnerships is in force in the current edition of the Code, and nothing recorded condemns it.
The term “unrealized receivables,” as defined by Section 751(c) of the Internal Revenue Code, shall not include any of the following:
(a) Stock in certain foreign corporations, as described in Section 1248 of the Internal Revenue Code.
(b) Oil, gas, or geothermal property, described in Section 1254 of the Internal Revenue Code.