{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24990.8","citation":"Rev. & Tax. Code, § 24990.8","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. 84.   (SB 401)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Section 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.</p>","text":"For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Section 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/capital-gains-and-losses-24990-8","source":"California Legislative Information bulk export (pubinfo)"}