DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 13. Gain or Loss on Disposition of Property 18031-18044
§ 18031.5
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Section 1031(i) of the Internal Revenue Code, relating to special rules for mutual ditch, reservoir, or irrigation company stock, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 36. (SB 401) Effective January 1, 2011.)
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