Rev. & Tax. Code, § 17856 · Chapter 10. Partners and Partnerships

Rev. & Tax. Code, § 17856

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not apply.

Notes and commentary — not statutory text

History

Amended by Stats. 2003, Ch. 185, Sec. 14. Effective January 1, 2004.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=17856.
Text hash: sha256 8e8607b77da01342ad34fd9249b665cb11e8909fba30d02169282ca8e53738e1
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.