Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17857 — Partners and Partnerships

Cal. Rev. & Tax. Code § 17857

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1999-10-10
Current through
Nov 2, 2026 (California Legislative Counsel)

Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.

Citator

Cal. Rev. & Tax. Code § 17857 — Partners and Partnerships is in force in the current edition of the Code, and nothing recorded condemns it.

Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.