§ 18151 Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, …
§ 18151.5 Section 301 of Title III of Division A of the Emergency Economic …
§ 18152 Section 1202 of the Internal Revenue Code, relating to 50-percent …
§ 18154 Notwithstanding any other law, for purposes of this part, the natural …
§ 18155 A deduction shall not be allowed for capital loss carrybacks provided …
§ 18155.5 Section 1223 of the Internal Revenue Code, relating to holding period …
§ 18155.6 For taxable years beginning on or after January 1, 2010, specific …
§ 18165 (a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating …
§ 18171 Section 1250(b) of the Internal Revenue Code, relating to additional …
§ 18171.5 Section 1250(a) of the Internal Revenue Code is modified as …
§ 18177 Section 1275(a)(3) of the Internal Revenue Code, relating to the …
§ 18178 Section 1272 of the Internal Revenue Code shall be modified as …
§ 18180 (a) Section 7872 of the Internal Revenue Code, relating to …
§ 18181 Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10 > Chapter 14 - General Rules for Determining Capital Gains and Losses

  • Amortization: Paying off a loan by regular installments.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • County: includes city and county. See California Water Code 14
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18