Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18038.4 — Gain or Loss on Disposition of Property
Cal. Rev. & Tax. Code § 18038.4
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1998-08-20
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.
Citator
Cal. Rev. & Tax. Code § 18038.4 — Gain or Loss on Disposition of Property is in force in the current edition of the Code, and nothing recorded condemns it.
Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.