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Code · California · Revenue and Taxation Code

§ 17078

36 words·~1 min read·/ca/revenue-and-taxation-code/17078

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(a)Section 988 of the Internal Revenue Code, relating to treatment of certain foreign currency transactions, shall apply, except as otherwise provided.
(b)Section 988(a)(3) of the Internal Revenue Code, relating to source, shall not apply.
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