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 18037.5.
Latest version.
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The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 37. Effective January 1, 2011.)