California Legal Codes and Statutes

§ 18045

Added by Stats. 2025, Ch. 231, Sec. 61. (SB 711) Effective October 1, 2025.

Section 1061 of the Internal Revenue Code, relating to partnership interests held in connection with performance of services, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 18045 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-13-gain-or-loss-on-disposition-of-property/section-18045

Other sections in Chapter 13 - Gain or Loss on Disposition of Property

§ 18031§ 18031.5§ 18032§ 18036§ 18036.5§ 18037§ 18037.5§ 18038§ 18038.4§ 18039§ 18041.5§ 18042§ 18044§ 18045

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