DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 14. General Rules for Determining Capital Gains and Losses 18151-18181
§ 18151.5
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 38. (SB 401) Effective January 1, 2011.)
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