CA Rev & Tax Code Section 17020.1

For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.

Source: Section 17020.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17020.1..

Last Updated

Aug. 19, 2023

§ 17020.1’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_17020.1

Original Source: Section 17020.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17020.1. (last accessed Aug. 19, 2023).