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.
Cal. Rev. & Tax. Code § 17856
Partners and Partnerships
Amended by Stats. 2003, Ch. 185, Sec. 14
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.