Revenue and Taxation Code section 18155.6

For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.

Source: Section 18155.6, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=18155.­6.­ (updated Jan. 1, 2011; accessed Dec. 8, 2025).

Green check means up to date. Up to date

Verified:
Dec. 8, 2025

§ 18155.6's source at ca​.gov