Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18171.5 — General Rules for Determining Capital Gains and Losses
Cal. Rev. & Tax. Code § 18171.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 1250(a) of the Internal Revenue Code is modified as follows:
Citator
Cal. Rev. & Tax. Code § 18171.5 — General Rules for Determining Capital Gains and Losses is in force in the current edition of the Code, and nothing recorded condemns it.
Section 1250(a) of the Internal Revenue Code is modified as follows:
(a) The date “December 31, 1970” is substituted for “July 24, 1969,” and “December 31, 1969.”
(b) The date “January 1, 1971” is substituted for “January 1, 1970.”
(c) The date “December 31, 1976” is substituted for “December 31, 1975.”
(d) The date “January 1, 1977” is substituted for “January 1, 1976.”