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Earlier editions: 2020-112018-112026-09

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

§ 18181

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

Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.

(Added by Stats. 2005, Ch. 691, Sec. 40.5. Effective October 7, 2005.)

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California Revenue and Taxation Code

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