{"data":{"id":"us-ca/rtc-24990.2","jurisdiction":"us-ca","citation":"RTC § 24990.2","heading":"","body":"Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not 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 4.5. Capital Gains and Losses [24990. - 24995.]"],"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":"8e158257e7de2caf9031d8f45c9f9322ea6960af4f28c8401c7cdaa83b6bfe8a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24990.1","next":"us-ca/rtc-24990.4"},"notice":"GroundRules: Original legal text. Not legal advice."}