Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 10. PERSONAL INCOME TAX [17001 - 18181]
( Part 10 added by Stats. 1943, Ch. 659. ) CHAPTER 14. General Rules for Determining Capital Gains and Losses [18151 - 18181]
( Chapter 14 repealed and added by Stats. 1983, Ch. 488, Sec. 65. ) 18181.
Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 40.5. Effective October 7, 2005.)