{"code":"RTC","codeName":"Revenue and Taxation Code","section":"18155","citation":"Rev. & Tax. Code, § 18155","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-14"}],"history":"Amended by Stats. 2015, Ch. 359, Sec. 18.   (AB 154)   Effective September 30, 2015.   Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.","effective":"2015-09-30","html":"<p>A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers. </p>","text":"A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-rules-for-determining-capital-gains-and-losses-18155","source":"California Legislative Information bulk export (pubinfo)"}