DIVISION 2. OTHER TAXES 6001-60709›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 15. Gain or Loss on Disposition of Property 24901-24998›ARTICLE 1. Computation of Gain or Loss 24901-24905.5

§ 24902

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

Except as otherwise provided in this part, on the sale or exchange of property the entire amount of the gain or loss, determined under Section 24901, shall be recognized.

(Added by Stats. 1955, Ch. 938.)

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California Revenue and Taxation Code

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