DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 13. Gain or Loss on Disposition of Property 18031-18044

§ 18031

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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