Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23045.4 — Definitions
Cal. Rev. & Tax. Code § 23045.4
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1987-09-25
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.
Citator
Cal. Rev. & Tax. Code § 23045.4 — Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.