California Legal Codes and Statutes

§ 24990

Amended by Stats. 1993, Ch. 873, Sec. 47. Effective October 6, 1993.

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.

Cite this section

Cal. Rev. & Tax. Code § 24990 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-15-gain-or-loss-on-disposition-of-property/article-4-5-capital-gains-and-losses/section-24990

Other sections in Article 4.5 - Capital Gains and Losses

§ 24990§ 24990.1§ 24990.2§ 24990.4§ 24990.5§ 24990.6§ 24990.7§ 24990.8§ 24990.9§ 24991§ 24993§ 24995

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