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Earlier editions: 2020-112018-112026-09

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

§ 18155.6

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

For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.

(Added by Stats. 2010, Ch. 14, Sec. 39. (SB 401) Effective January 1, 2011.)

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California Revenue and Taxation Code

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