The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall not apply to any taxable year (or portion thereof) that those provisions (or similar provisions) are not applicable for federal income tax purposes.
Cal. Rev. & Tax. Code § 18044
Gain or Loss on Disposition of Property
Added by Stats. 1997, Ch. 611, Sec. 47
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.