DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141
CHAPTER 15. Gain or Loss on Disposition of Property 24901-24998
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Sections in this part
- ARTICLE 1. Computation of Gain or Loss 24901-24905.5
- ARTICLE 2. Basis for Computation of Gain or Loss 24911-24919
- ARTICLE 3. Nontaxable Exchanges 24941-24956
- ARTICLE 4. Special Rules for Basis 24961-24966.2
- ARTICLE 4.5. Capital Gains and Losses 24990-24995
- ARTICLE 5. Wash Sales of Stock or Securities 24998-24998
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