BlackletterCalifornia law

Revenue and Taxation Code § 23049.2

ARTICLE 2. Definitions

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

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.