For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.
Cal. Rev. & Tax. Code § 23045.1
Definitions
Added by Stats. 1987, Ch. 1139, Sec. 8
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.