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California · Through 2026-10-25

RTC § 18155

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10. PERSONAL INCOME TAX [17001. - 18181.]
  4. CHAPTER 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]

A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.

Collected 2026-10-26T05:58:47Z. Source file · JSON

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