Revenue and Taxation Code section 23045.4

For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.

Source: Section 23045.4, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23045.4. (accessed May 10, 2025).

Last Updated

May 10, 2025

§ 23045.4’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_23045.4

Original Source: Section 23045.4, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23045.4. (last accessed May 10, 2025).