Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17856 — Partners and Partnerships
Cal. Rev. & Tax. Code § 17856
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not apply.
Citator
Cal. Rev. & Tax. Code § 17856 — Partners and Partnerships is in force in the current edition of the Code, and nothing recorded condemns it.
Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not apply.