California Revenue and Taxation Code

§ 18044

RTC § 18044 Effective Oct 3, 1997Div. 2 · Part 10 · Ch. 13

Statute text

The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall not apply to any taxable year (or portion thereof) that those provisions (or similar provisions) are not applicable for federal income tax purposes.

Legislative history

Added by Stats. 1997, Ch. 611, Sec. 47. Effective October 3, 1997.