Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.
(Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.)
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Section 1045 of the Internal Revenue Code, relating to rollover of gain from qualified small business stock to another qualified small business stock, shall not apply.
(Added by Stats. 1998, Ch. 322, Sec. 40. Effective August 20, 1998.)