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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

§ 24990.9

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · 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. 119. (SB 711) Effective October 1, 2025.)

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California Revenue and Taxation Code

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