DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 14. General Rules for Determining Capital Gains and Losses 18151-18181

§ 18151

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Amended by Stats. 1993, Ch. 873, Sec. 29. Effective October 6, 1993.)

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California Revenue and Taxation Code

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