California Legal Codes and Statutes

§ 18152

Amended by Stats. 2018, Ch. 92, Sec. 197. (SB 1289) Effective January 1, 2019.

Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.

Cite this section

Cal. Rev. & Tax. Code § 18152 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-14-general-rules-for-determining-capital-gains-and-losses/section-18152

Other sections in Chapter 14 - General Rules for Determining Capital Gains and Losses

§ 18151§ 18151.5§ 18151.9§ 18152§ 18154§ 18155§ 18155.5§ 18155.6§ 18165§ 18171§ 18171.5§ 18177§ 18178§ 18180§ 18181

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