California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 13. Gain or Loss on Disposition of Property |
Section 18036.6.
Latest version.
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Section 1022 of the Internal Revenue Code, relating to treatment of property acquired from a decedent dying after December 31, 2009, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 40. Effective October 7, 2005.)