Home › California › CA RTC › … Division 2 — Other Taxes › Part 10 — Personal Income Tax › Chapter 14 — General Rules for Determining Capital Gains and Losses › Cal. Rev. & Tax. Code § 18181
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 18181
Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not apply.
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