Section 1031(i) of the Internal Revenue Code, relating to special rules for mutual ditch, reservoir, or irrigation company stock, shall not apply.
Cal. Rev. & Tax. Code § 18031.5
Gain or Loss on Disposition of Property
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2019). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.