RTC § 24902
Where this section sits in the code
- Revenue and Taxation Code - RTC
- 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 1. Computation of Gain or Loss [24901. - 24905.5.]
Except as otherwise provided in this part, on the sale or exchange of property the entire amount of the gain or loss, determined under Section 24901, shall be recognized.
Collected 2026-09-14T05:56:33Z. Source file · JSON