Jurris.COM
Section 17855 Of Chapter 10. Partners And Partnerships From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 10.
17855
. The term "unrealized receivables," as defined by Section 751
(c) of the Internal Revenue Code, shall not include any of the
following:
(a) Stock in certain foreign corporations, as described in Section 1248 of the Internal Revenue Code.
(b) Oil, gas, or geothermal property, described in Section 1254 of the Internal Revenue Code.
(a) Stock in certain foreign corporations, as described in Section 1248 of the Internal Revenue Code.
(b) Oil, gas, or geothermal property, described in Section 1254 of the Internal Revenue Code.
