California Legal Codes and Statutes

§ 18031

Amended by Stats. 1993, Ch. 873, Sec. 27. Effective October 6, 1993.

Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 18031 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-13-gain-or-loss-on-disposition-of-property/section-18031

Other sections in Chapter 13 - Gain or Loss on Disposition of Property

§ 18031§ 18031.5§ 18032§ 18036§ 18036.5§ 18037§ 18037.5§ 18038§ 18038.4§ 18039§ 18041.5§ 18042§ 18044§ 18045

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