Cal. Rev. & Tax. Code § 18152

Current through the 2023 Legislative Session.
Section 18152 - Applicability of IRC Section 1202

Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.

Ca. Rev. and Tax. Code § 18152

Amended by Stats 2018 ch 92 (SB 1289),s 197, eff. 1/1/2019.