California Legal Codes and Statutes

§ 23045.1

Added by Stats. 1987, Ch. 1139, Sec. 8. Effective September 25, 1987. Applicable to income years beginning on or after January 1, 1987, by Sec. 241 of Ch. 1139.

For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.

Cite this section

Cal. Rev. & Tax. Code § 23045.1 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-1-general-provisions-and-definitions/article-2-definitions/section-23045.1

Other sections in Article 2 - Definitions

§ 23030§ 23031§ 23032§ 23033§ 23034§ 23035§ 23036§ 23036.1§ 23036.2§ 23036.3…§ 23051.7§ 23052§ 23053§ 23054§ 23055§ 23056§ 23057§ 23058§ 23059§ 23060

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