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Code · California · Revenue and Taxation Code

§ 18151.9

34 words·~1 min read·/ca/revenue-and-taxation-code/18151-9

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The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.
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