Cal. Rev. & Tax. Code § 17856

Current through the 2023 Legislative Session.

Section 17856 - IRC Section 751(d)(3) not applicable

Section 751(d)(3) of the Internal Revenue Code, relating to appreciated inventory items subject to tax as a gain on foreign investment company stock, does not apply.

Ca. Rev. and Tax. Code § 17856

Amended by Stats 2003 ch 185 (AB 1743),s 14, eff. 1/1/2004.