DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 14. General Rules for Determining Capital Gains and Losses 18151-18181
§ 18171.5
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.”
(Amended by Stats. 2003, Ch. 185, Sec. 26. Effective January 1, 2004.)
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