Rev. & Tax. Code, § 18038.4 · Chapter 13. Gain or Loss on Disposition of Property

Rev. & Tax. Code, § 18038.4

Verbatim from the official edition

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

Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.

Notes and commentary — not statutory text

History

Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.

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=18038.4.
Text hash: sha256 49361cfcac1b9f7316d0c18e0e74668e70b5d954038a30c78106d4f6a19c60aa
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.