{"data":{"id":"us-ca/rtc-24913","jurisdiction":"us-ca","citation":"RTC § 24913","heading":"","body":"If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.","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 2. Basis for Computation of Gain or Loss [24911. - 24919.]"],"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":"4e7d01beb7d3f622a764fe634c59a56811d2f62fd642ec922ff11664d0dd2ef3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24912","next":"us-ca/rtc-24914"},"notice":"GroundRules: Original legal text. Not legal advice."}