Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.
Cal. Rev. & Tax. Code § 18038.4
Gain or Loss on Disposition of Property
Applied in 1 court decision — leading case 208 Cal. App. 4th 1247 - Cutler v. Franchise Tax Board (2012)
Most recently applied in 208 Cal. App. 4th 1247 - Cutler v. Franchise Tax Board (August 2012)
Added by Stats. 1998, Ch. 322, Sec. 40
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.