Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18155 — General Rules for Determining Capital Gains and Losses
Cal. Rev. & Tax. Code § 18155
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2015-09-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.
Citator
Cal. Rev. & Tax. Code § 18155 — General Rules for Determining Capital Gains and Losses is in force in the current edition of the Code, and nothing recorded condemns it.
A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.