Revenue and Taxation Code section 18151.9

The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.

Source: Section 18151.9, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18151.9. (updated Oct. 1, 2025; accessed Nov. 10, 2025).

18151
18151.5
18151.9
18152
18154
18155
18155.5
18155.6
18165
18171
18171.5
18177
18178
18180
18181

Up to date

Verified:
Nov. 10, 2025

§ 18151.9's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18151.9

Original Source: Section 18151.9, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18151.9. (last accessed Oct. 13, 2025).