Cal. Rev. & Tax. Code § 18031

Current through the 2023 Legislative Session.

Section 18031 - Applicability of Subchapter O of Chapter 1 of Subtitle A of IRC

Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 18031

Amended by Stats. 1993, Ch. 873, Sec. 27. Effective October 6, 1993.