{"data":{"id":"us-ca/rtc-18155","jurisdiction":"us-ca","citation":"RTC § 18155","heading":"","body":"A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.","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":"c315dc3932fabeaac0106c724e6758cfe3f3020979a62b2b78cc8108be9c64ec","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18154","next":"us-ca/rtc-18155.5"},"notice":"GroundRules: Original legal text. Not legal advice."}