Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18152 — General Rules for Determining Capital Gains and Losses
Cal. Rev. & Tax. Code § 18152
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2019-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.
Citator
Cal. Rev. & Tax. Code § 18152 — General Rules for Determining Capital Gains and Losses is in force in the current edition of the Code, and nothing recorded condemns it.
Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.