Revenue and Taxation Code § 24998

ARTICLE 5. Wash Sales of Stock or Securities

Current as of September 28, 2026Rev. & Tax. Code, § 24998Official source ↗

Repealed and added by Stats. 1988, Ch. 11, Sec. 86. Effective February 19, 1988. Applicable to income years beginning on or after January 1, 1987, by Sec. 95 of Ch. 11.

The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.