California Legal Codes and Statutes

§ 18155

Amended by Stats. 2015, Ch. 359, Sec. 18. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.

A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.

Cite this section

Cal. Rev. & Tax. Code § 18155 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-14-general-rules-for-determining-capital-gains-and-losses/section-18155

Other sections in Chapter 14 - General Rules for Determining Capital Gains and Losses

§ 18151§ 18151.5§ 18151.9§ 18152§ 18154§ 18155§ 18155.5§ 18155.6§ 18165§ 18171§ 18171.5§ 18177§ 18178§ 18180§ 18181

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