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

§ 18151.9

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.

(Added by Stats. 2025, Ch. 231, Sec. 62. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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