California Legal Codes and Statutes

§ 24941

Amended by Stats. 1993, Ch. 877, Sec. 81. Effective October 6, 1993.

Section 1031 of the Internal Revenue Code, relating to exchange of property held for productive use or investment, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24941 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-15-gain-or-loss-on-disposition-of-property/article-3-nontaxable-exchanges/section-24941

Other sections in Article 3 - Nontaxable Exchanges

§ 24941§ 24941.5§ 24942§ 24943§ 24944§ 24945§ 24946§ 24947§ 24948§ 24949…§ 24949.5§ 24950§ 24950.5§ 24951§ 24952§ 24953§ 24954§ 24954.1§ 24955§ 24956

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