Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24691 — Year of Deduction
Cal. Rev. & Tax. Code § 24691
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1988-02-19
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 465 of the Internal Revenue Code, relating to limitations of deductions to the amount at risk, shall apply.
Citator
Cal. Rev. & Tax. Code § 24691 — Year of Deduction is in force in the current edition of the Code, and nothing recorded condemns it.
Section 465 of the Internal Revenue Code, relating to limitations of deductions to the amount at risk, shall apply.