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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 15. Gain or Loss on Disposition of Property 24901-24998›ARTICLE 4.5. Capital Gains and Losses 24990-24995

§ 24990

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. 47. Effective October 6, 1993.)

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California Revenue and Taxation Code

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