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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 15. Gain or Loss on Disposition of Property 24901-24998›ARTICLE 4.5. Capital Gains and Losses 24990-24995

§ 24990.2

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

Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 82. (SB 401) Effective January 1, 2011.)

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California Revenue and Taxation Code

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