Section 23045.1.

Cal. Revenue and Taxation Code - RTC § 23045.1.
in effect
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For purposes of this part, the term “substituted basis property” has the same meaning given that term by Section 7701(a)(42) of the Internal Revenue Code.

References

referencesCal. Revenue and Taxation Code - RTC § 7701.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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