{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24990.2","citation":"Rev. & Tax. Code, § 24990.2","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-15"},{"name":"ARTICLE 4.5. Capital Gains and Losses [24990. - 24995.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-15/article-4.5"}],"history":"Added by Stats. 2010, Ch. 14, Sec. 82.   (SB 401)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not apply.</p>","text":"Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/capital-gains-and-losses-24990-2","source":"California Legislative Information bulk export (pubinfo)"}