§ 17020.3
39 words·~1 min read·
/ca/revenue-and-taxation-code/17020-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of this part, the term “exchanged basis property” has the same meaning given that term by Section 7701(a)(44) of the Internal Revenue Code, except that reference to Subtitle A shall instead be a reference to this part.