Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18181 — General Rules for Determining Capital Gains and Losses

Cal. Rev. & Tax. Code § 18181

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2005-10-07
Current through: Nov 2, 2026 (California Legislative Counsel)

Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.

Citator

Cal. Rev. & Tax. Code § 18181 — General Rules for Determining Capital Gains and Losses is in force in the current edition of the Code, and nothing recorded condemns it.

Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.