Section 18044 Of Chapter 13. Gain Or Loss On Disposition Of Property From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 13.

. The provisions of Section 1044 of the Internal Revenue Code, relating to rollover of publicly traded securities gain into specialized small business investment companies, shall not apply to any taxable year (or portion thereof) that those provisions (or similar provisions) are not applicable for federal income tax purposes.