BlackletterCalifornia law

Revenue and Taxation Code § 18151

CHAPTER 14. General Rules for Determining Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 18151Official source ↗

Amended by Stats. 1993, Ch. 873, Sec. 29. Effective October 6, 1993.

Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to capital gains and losses, shall apply, except as otherwise provided.