Cal. Rev. & Tax. Code § 24941

Current through the 2023 Legislative Session.

Section 24941 - Applicability of IRC Section 1031

Section 1031 of the Internal Revenue Code, relating to exchange of property held for productive use or investment, shall apply, except as otherwise provided.

Ca. Rev. and Tax. Code § 24941

Amended by Stats. 1993, Ch. 877, Sec. 81. Effective October 6, 1993.