Cal. RTC § 18044
This is the official text of Cal. RTC § 18044, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory 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.
Status: in_force · Read it on the official government site
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