California Revenue and Taxation Code 18038 – Section 1040 of the Internal Revenue Code, relating to transfer of …
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Section 1040 of the Internal Revenue Code, relating to transfer of certain real property, does not apply.
(Amended by Stats. 2003, Ch. 185, Sec. 20. Effective January 1, 2004.)
Terms Used In California Revenue and Taxation Code 18038
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.