§ 18031 Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, …
§ 18031.5 (a) The amendments made by Section 13303(a) and (b) of the Tax …
§ 18032 (a) If gain or loss from the exchange of property in this state …
§ 18036 (a) In addition to the adjustments to basis provided by Section …
§ 18036.5 In addition to the adjustments to basis provided by Section 1016(a) …
§ 18037 An election made by a taxpayer pursuant to Section 1033(g)(3) of the …
§ 18037.5 The amendments made by Section 844 of the Pension Protection Act of …
§ 18038 Section 1040 of the Internal Revenue Code, relating to transfer of …
§ 18038.4 Section 1045 of the Internal Revenue Code, relating to rollover of …
§ 18039 Section 1052 of the Internal Revenue Code, relating to basis …
§ 18041.5 (a) No gain shall be recognized with respect to a sale of an …
§ 18042 (a) Section 1042 of the Internal Revenue Code, relating to sales …
§ 18044 The provisions of Section 1044 of the Internal Revenue Code, relating …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 13 - Gain or Loss on Disposition of Property

  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • County: includes city and county. See California Water Code 14
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Spouse: includes "registered domestic partner" as required by §. See California Revenue and Taxation Code 12.2
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • United States: means the United States of America, and in relation to any particular matter includes the officers, agents, employees, agencies, or instrumentalities authorized to act in relation thereto. See California Water Code 20