Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18045 — Gain or Loss on Disposition of Property
Cal. Rev. & Tax. Code § 18045
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.
Citator
Cal. Rev. & Tax. Code § 18045 — Gain or Loss on Disposition of Property is in force in the current edition of the Code, and nothing recorded condemns it.
Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.