{"data":{"id":"us-ca/rtc-24998","jurisdiction":"us-ca","citation":"RTC § 24998","heading":"","body":"The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.","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 5. Wash Sales of Stock or Securities [24998. - 24998.]"],"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":"5c195cc7327d89bd1b197e46f3630cf0cd1ee51dccce9ae205159b7c5faa10ee","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24995","next":"us-ca/rtc-25101"},"notice":"GroundRules: Original legal text. Not legal advice."}