Revenue and Taxation Code section 18038.4

Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.

Source: Section 18038.4, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18038.4. (accessed Apr. 24, 2025).

18031
18031.5
18032
18036
18036.5
18037
18037.5
18038
18038.4
18039
18041.5
18042
18044

Last Updated

Apr. 24, 2025

§ 18038.4’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18038.4

Original Source: Section 18038.4, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18038.4. (last accessed Apr. 24, 2025).