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California · Through 2026-09-13

RTC § 24913

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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 11. CORPORATION TAX LAW [23001. - 25141.]
  4. CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]
  5. ARTICLE 2. Basis for Computation of Gain or Loss [24911. - 24919.]

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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