Cal. Rev. & Tax. Code § 18151

Current through the 2023 Legislative Session.

Section 18151 - Applicability of Subchapter P of Chapter 1 of Subtitle A of IRC

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.

Ca. Rev. and Tax. Code § 18151

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