Revenue and Taxation Code § 24990

ARTICLE 4.5. Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 24990Official source ↗

Amended by Stats. 1993, Ch. 873, Sec. 47. 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.