{"data":{"id":"us-ca/rtc-18031","jurisdiction":"us-ca","citation":"RTC § 18031","heading":"","body":"Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 13. Gain or Loss on Disposition of Property [18031. - 18045.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"95c5a6468840ce2488e9fbfeae4ca8de2d5d281184e730baf89929b8c0863651","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18011","next":"us-ca/rtc-18031.5"},"notice":"GroundRules: Original legal text. Not legal advice."}