Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18036.5 — Gain or Loss on Disposition of Property
Cal. Rev. & Tax. Code § 18036.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made in the case of property the acquisition of which resulted under Section 18038.5 in the nonrecognition of any part of the gain realized on the sale of other…
Citator
Cal. Rev. & Tax. Code § 18036.5 — Gain or Loss on Disposition of Property is in force in the current edition of the Code, and nothing recorded condemns it.
In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made in the case of property the acquisition of which resulted under Section 18038.5 in the nonrecognition of any part of the gain realized on the sale of other property, to the extent provided in paragraph (4) of subdivision (b) of Section 18038.5.