Earlier editions: 2020-112018-11
DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 14. General Rules for Determining Capital Gains and Losses 18151-18181
§ 18151
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to capital gains and losses, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 873, Sec. 29. Effective October 6, 1993.)
Continue researching
State and federal sources. Edit the document title or filters, then run your search.
Get a plain-English answer with a citation back to this text.
Ask AI about this code