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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 13. Gain or Loss on Disposition of Property 18031-18045

§ 18045

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 61. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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