California Revenue and Taxation Code Section 24941.5

CA Rev & Tax Code § 24941.5 (2017)

Section 1031(i) of the Internal Revenue Code, relating to special rules for mutual ditch, reservoir, or irrigation company stock, shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 77. (SB 401) Effective January 1, 2011.)