Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54)Subchapter 13 - Gain or Loss on Disposition of Property [Repealed]
Article 2 - BASIC RULES OF GENERAL APPLICATION
Section 18047 - Manner and Time for Filing Elections to Qualify Household and Personal Effects for Fair Market Value Basis

Cal. Code Regs. tit. 18 § 18047

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Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 18047 - Manner and Time for Filing Elections to Qualify Household and Personal Effects for Fair Market Value Basis

Cal. Code Regs. Tit. 18, § 18047

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 18047, Revenue and Taxation Code.

1. New section filed 8-25-78; effective thirtieth day thereafter (Register 78, No. 34).
2. Change without regulatory effect repealing section filed 9-30-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 40).