California Code
ARTICLE 2 - Definitions
Section 23045.1.

23045.1. For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.

(Added by Stats. 1987, Ch. 1139, Sec. 8. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 11 - CORPORATION TAX LAW

CHAPTER 1 - General Provisions and Definitions

ARTICLE 2 - Definitions

Section 23030.

Section 23031.

Section 23032.

Section 23033.

Section 23034.

Section 23035.

Section 23036.

Section 23036.1.

Section 23036.2.

Section 23036.3.

Section 23037.

Section 23038.

Section 23038.5.

Section 23039.

Section 23040.

Section 23040.1.

Section 23041.

Section 23042.

Section 23043.5.

Section 23044.

Section 23045.

Section 23045.1.

Section 23045.2.

Section 23045.3.

Section 23045.4.

Section 23045.5.

Section 23045.6.

Section 23046.

Section 23046.5.

Section 23047.

Section 23048.

Section 23049.

Section 23049.1.

Section 23049.2.

Section 23050.

Section 23051.

Section 23051.5.

Section 23051.7.

Section 23052.

Section 23053.

Section 23054.

Section 23055.

Section 23056.

Section 23057.

Section 23058.

Section 23059.

Section 23060.