Revenue and Taxation Code § 24990.8

ARTICLE 4.5. Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 24990.8Official source ↗

Added by Stats. 2010, Ch. 14, Sec. 84. (SB 401) Effective January 1, 2011.

For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Section 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.