Chapter 14 - GENERAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
- Section 18151 - Applicability of Subchapter P of Chapter 1 of Subtitle A of IRC
- Section 18151.5 - Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 not applicable
- Section 18152 - Applicability of IRC Section 1202
- Section 18152.5 - [Repealed]
- Section 18153 - [Repealed]
- Section 18154 - Natural gas transmission line explosion in San Bruno
- Section 18155 - Applicability of IRC Section 1212
- Section 18155.5 - Modification of IRC Section 1223
- Section 18155.6 - Reference to IRC Sections 1223(4) to (16)
- Section 18165 - Applicability of IRC Section 1245
- Section 18171 - Modification of IRC Section 1250(b)
- Section 18171.5 - Modification of IRC Section 1250(a)
- Section 18177 - "Tax-exempt obligation" defined
- Section 18178 - Modification of IRC Section 1272
- Section 18180 - Applicability of IRC Section 7872
- Section 18181 - Part VI of Subchapter P of Chapter 1 of Subtitle A of IRC not applicable