Rev. & Tax. Code, § 18171.5 · Chapter 14. General Rules for Determining Capital Gains and Losses
Rev. & Tax. Code, § 18171.5
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Section 1250(a) of the Internal Revenue Code is modified as follows:
(a) The date “December 31, 1970” is substituted for “July 24, 1969,” and “December 31, 1969.”
(b) The date “January 1, 1971” is substituted for “January 1, 1970.”
(c) The date “December 31, 1976” is substituted for “December 31, 1975.”
(d) The date “January 1, 1977” is substituted for “January 1, 1976.”
Notes and commentary — not statutory text
History
Amended by Stats. 2003, Ch. 185, Sec. 26. 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§ionNum=18171.5.
- Text hash
- sha256 06b9eee674babcb803837a94aa3b006318b2dced817c30b541224848cae49f4f
- 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.