Current through the 2023 Legislative Session.
Section 18171.5 - Modification of IRC Section 1250(a)Section 1250(a) of the Internal Revenue Code is modified as follows:
(a) The date "December 31, 1970" is substituted for "July 24, 1969," and "December 31, 1969."(b) The date "January 1, 1971" is substituted for "January 1, 1970."(c) The date "December 31, 1976" is substituted for "December 31, 1975."(d) The date "January 1, 1977" is substituted for "January 1, 1976."Ca. Rev. and Tax. Code § 18171.5
Amended by Stats 2003 ch 185 (AB 1743),s 26, eff. 1/1/2004.