For purposes of this part, the term “nonrecognition transaction” has the same meaning given that term by Section 7701(a)(45) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.
Cal. Rev. & Tax. Code § 23045.4
Definitions
Added by Stats. 1987, Ch. 1139, Sec. 11
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.