Section 18155.6 Of Chapter 14. General Rules For Determining Capital Gains And Losses From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 14.

. For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.