Revenue and Taxation Code § 18152

CHAPTER 14. General Rules for Determining Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 18152Official source ↗

Amended by Stats. 2018, Ch. 92, Sec. 197. (SB 1289) Effective January 1, 2019.

Section 1202 of the Internal Revenue Code, relating to 50-percent exclusion for gain from certain small business stock, does not apply.