Rev. & Tax. Code, § 18152 · Chapter 14. General Rules for Determining Capital Gains and Losses

Rev. & Tax. Code, § 18152

Verbatim from the official edition

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

Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.

Notes and commentary — not statutory text

History

Amended by Stats. 2018, Ch. 92, Sec. 197. (SB 1289) Effective January 1, 2019.

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=18152.
Text hash: sha256 b69f3d1251cdbb3cada22b12f130c56041d9fc70996b1f49ce3ffffbd038de3e
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.