Cal. Rev. & Tax. Code § 18038.4

Current through the 2023 Legislative Session.

Section 18038.4 - IRC Section 1045 not applicable

Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.

Ca. Rev. and Tax. Code § 18038.4

Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.