{"data":{"id":"us-ca/rtc-18151","jurisdiction":"us-ca","citation":"RTC § 18151","heading":"","body":"Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to capital gains and losses, 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 14. General Rules for Determining Capital Gains and Losses [18151. - 18181.]"],"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":"3676de0a03e2fd57d678b69f58c43e3381938c2fef6e1ed125b9be4a7c54a536","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18045","next":"us-ca/rtc-18151.5"},"notice":"GroundRules: Original legal text. Not legal advice."}