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California Statutes, Title RTC

California/Statutes

← All California coverage

Title RTC, California Rev. & Tax. Code

419 chapters · 7,339 sections in this title.

All chapters in Title RTC7,339 Ch 3, New Construction1,035 Ch 1, Base Year Values952 Ch 4, Assessment Appeals937 Ch 5, Taxpayer Reporting782 Ch 2, Change in Ownership and Purchase767 Ch 6, Allocation of Property Tax Revenue731 Ch 7, Responsibility of Assessor649 Ch 8, Tax Delinquent Vessels292 Ch 9, Disposition of Proceeds167 Ch 3.5, Change in Ownership and New Construc…148 Ch 10, Rights of Purchaser of Tax-Deeded Pr…86 Ch 13, Gain or Loss on Disposition of Property61 Ch 15, Gain or Loss on Disposition of Property58

61 sections·Filtered byTitle RTC✕Ch 13✕

Rev. & Tax. Code § 18036 Section 18036
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(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 allowed as deductions as deferred expenses under subdivision (b) of former Section 17689 or former Section 17689.5 (relating to…
Rev. & Tax. Code § 18036.5 Section 18036.5
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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 case of property the acquisition of which resulted under Section 18038.5 in the nonrecognition of any part of the gain realized on the s…
Rev. & Tax. Code § 18037 Section 18037
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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 real property, may not be denied because the taxpayer has, on his or her federal return, elected to expense the asset. (Am…
Rev. & Tax. Code § 18037.5 Section 18037.5
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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 not apply. (Added by Stats. 2010, Ch. 14, Sec. 37. (SB 401) Effective January 1, 2011.)

Rev. & Tax. Code § 18038 Section 18038

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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 January 1, 2004.)

Rev. & Tax. Code § 18038.4 Section 18038.4

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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 apply. (Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.)

Rev. & Tax. Code § 18039 Section 18039

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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 does not apply. (b) If the property was acquired, after February 28, 1913, in a transaction to which the Person…

Rev. & Tax. Code § 18041.5 Section 18041.5

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(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 individual, or public agency which obligates itself and any successors in interest to maintain the assisted …

Rev. & Tax. Code § 18042 Section 18042

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(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 beginning on or after January 1, 1995. (b) For taxable years beginning on or after January 1, 1998, and before January…

Rev. & Tax. Code § 18044 Section 18044

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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 not apply to any taxable year (or portion thereof) that those provisions (or similar provisions) are no…

Rev. & Tax. Code § 18045 Section 18045

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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.)