California Code
CHAPTER 13 - Gain or Loss on Disposition of Property
Section 18038.4.

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.

(Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 10 - PERSONAL INCOME TAX

CHAPTER 13 - Gain or Loss on Disposition of Property

Section 18031.

Section 18031.5.

Section 18032.

Section 18036.

Section 18036.5.

Section 18037.

Section 18037.5.

Section 18038.

Section 18038.4.

Section 18039.

Section 18041.5.

Section 18042.

Section 18044.