{"data":{"id":"us-ca/rtc-24949","jurisdiction":"us-ca","citation":"RTC § 24949","heading":"","body":"For purposes of this part, if livestock are destroyed by or on account of disease, or are sold or exchanged because of disease, such destruction or such sale or exchange shall be treated as an involuntary conversion to which Sections 24943 to 24949, inclusive, apply.","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 3. Nontaxable Exchanges [24941. - 24956.]"],"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":"15698a8d5699dc04fd9062ba75787a28e2b85970485c7c9d392b1cb17864d49e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24948","next":"us-ca/rtc-24949.1"},"notice":"GroundRules: Original legal text. Not legal advice."}