BlackletterCalifornia law

Revenue and Taxation Code § 18151.5

CHAPTER 14. General Rules for Determining Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 18151.5Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 38. (SB 401) Effective January 1, 2011.

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.