Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.
(Added by Stats. 2025, Ch. 231, Sec. 61. (SB 711) Effective October 1, 2025.)
Section 18045
Rev. & Tax. Code § 18045, under Gain or Loss on Disposition of Property.
Rev. & Tax. Code § 18045