Revenue and Taxation Code § 24990
‹ § 24966.2§ 24990.1 ›Open in browserleginfo ↗24990.
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.
(Amended by Stats. 1993, Ch. 873, Sec. 47. Effective October 6, 1993.)