Section 17857.
Cal. Revenue and Taxation Code - RTC § 17857.
in effectSection 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.
References
referencesCal. Revenue and Taxation Code - RTC § 751.
referencesCal. Revenue and Taxation Code - RTC § 1248.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026
