BlackletterCalifornia law

Revenue and Taxation Code § 23049.2

ARTICLE 2. Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 23049.2Official source ↗Ask about this

Added by Stats. 1991, Ch. 117, Sec. 44. Effective July 16, 1991.

Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.