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California · Through 2026-09-13

RTC § 24998

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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 5. Wash Sales of Stock or Securities [24998. - 24998.]

The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.

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

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