{"data":{"id":"us-ca/rtc-24902","jurisdiction":"us-ca","citation":"RTC § 24902","heading":"","body":"Except as otherwise provided in this part, on the sale or exchange of property the entire amount of the gain or loss, determined under Section 24901, shall be recognized.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]","ARTICLE 1. Computation of Gain or Loss [24901. - 24905.5.]"],"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":"adae5d7b30b5ccdd85c7c7f0cbc638e4e8b8147f44cf505487e8fae3ab5a5c47","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24901","next":"us-ca/rtc-24905"},"notice":"GroundRules: Original legal text. Not legal advice."}