California Revenue and Taxation Code 18031 – Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, …
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Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 873, Sec. 27. Effective October 6, 1993.)