{"data":{"id":"us-ca/rtc-24990.9","jurisdiction":"us-ca","citation":"RTC § 24990.9","heading":"","body":"The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, 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":"9c3696eca7384cf10435d7781607386600bae398aec42ef12c08e110953592a3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24990.8","next":"us-ca/rtc-24991"},"notice":"GroundRules: Original legal text. Not legal advice."}