Revenue and Taxation Code section 18044

The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall not apply to any taxable year (or portion thereof) that those provisions (or similar provisions) are not applicable for federal income tax purposes.

Source: Section 18044, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18044. (updated Oct. 3, 1997; accessed Dec. 1, 2025).

18031
18031.5
18032
18036
18036.5
18037
18037.5
18038
18038.4
18039
18041.5
18042
18044
18045

Up to date

Verified:
Dec. 1, 2025

§ 18044's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18044

Original Source: Section 18044, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18044. (last accessed May 12, 2025).