Revenue and Taxation Code section 17020.3

For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.

Source: Section 17020.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17020.3. (accessed Apr. 24, 2025).

Last Updated

Apr. 24, 2025

§ 17020.3’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17020.3

Original Source: Section 17020.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17020.3. (last accessed Apr. 24, 2025).