Section 751(e) of the Internal Revenue Code, relating to the limitation on tax attributable to deemed sales of Section 1248 stock, shall not apply.
Cal. Rev. & Tax. Code § 17857
Partners and Partnerships
Amended by Stats. 1999, Ch. 987, Sec. 50
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.