{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24998","citation":"Rev. & Tax. Code, § 24998","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 5. Wash Sales of Stock or Securities [24998. - 24998.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-15/article-5"}],"history":"Repealed and added by Stats. 1988, Ch. 11, Sec. 86.   Effective February 19, 1988.   Applicable to income years beginning on or after January 1, 1987, by Sec. 95 of Ch. 11.","effective":"1988-02-19","html":"<p>The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.</p>","text":"The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/wash-sales-of-stock-or-securities-24998","source":"California Legislative Information bulk export (pubinfo)"}