Revenue and Taxation Code section 17856

Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not apply.

Source: Section 17856, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17856. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 17856’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17856

Original Source: Section 17856, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17856. (last accessed May 12, 2025).