Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18180 — General Rules for Determining Capital Gains and Losses
Cal. Rev. & Tax. Code § 18180
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2011-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 7872 of the Internal Revenue Code, relating to treatment of loans with below market interest rates, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 18180 — General Rules for Determining Capital Gains and Losses is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 7872 of the Internal Revenue Code, relating to treatment of loans with below market interest rates, shall apply, except as otherwise provided.
(b) Section 7872(h) of the Internal Revenue Code, relating to exception for loans to qualified continuing care facilities, shall apply to calendar years beginning on or after January 1, 2010, with respect to loans made before, on, or after that date.