Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.
Cal. Rev. & Tax. Code § 18045
Gain or Loss on Disposition of Property
Added by Stats. 2025, Ch. 231, Sec. 61
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.