Revenue and Taxation Code § 18031
‹ § 18011§ 18031.5 ›Open in browserleginfo ↗18031.
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.
(Amended by Stats. 1993, Ch. 873, Sec. 27. Effective October 6, 1993.)