California Revenue and Taxation Code CHAPTER 13 - Gain or Loss on Disposition of Property

• Section 18031.
  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...
• Section 18031.5.
  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,...
• Section 18032.
  (a) If gain or loss from the exchange of property in this state of a taxpayer is not recognized under this part because of Section 1031...
• Section 18036.
  (a) In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made for amounts...
• Section 18036.5.
  In addition to the adjustments to basis provided by Section 1016(a) of the Internal Revenue Code, a proper adjustment shall also be made in the...
• Section 18037.
  An election made by a taxpayer pursuant to Section 1033(g)(3) of the Internal Revenue Code, relating to the election to treat outdoor advertising displays as...
• Section 18037.5.
  The amendments made by Section 844 of the Pension Protection Act of 2006 (Public Law 109-280) to Section 1035 of the Internal Revenue Code, shall...
• Section 18038.
  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...
• Section 18038.4.
  Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not...
• Section 18039.
  Section 1052 of the Internal Revenue Code, relating to basis established by prior revenue acts, is modified as follows:(a) Section 1052(c) of the Internal Revenue Code...
• Section 18041.5.
  (a)  No gain shall be recognized with respect to a sale of an assisted housing development to a tenant association, nonprofit organization, profit-motivated organization or...
• Section 18042.
  (a) Section 1042 of the Internal Revenue Code, relating to sales of stock to employee stock ownership plans or certain cooperatives, shall apply to taxable years...
• Section 18044.
  The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall...

Last modified: October 22, 2018