Cal. Rev. & Tax. Code § 17857

Current through the 2023 Legislative Session.

Section 17857 - IRC Section 751(e) not applicable

Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.

Ca. Rev. and Tax. Code § 17857

Amended 10/10/1999 (Bill Number: SB 1229) (Chapter 987).