Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24913 — Basis for Computation of Gain or Loss
Cal. Rev. & Tax. Code § 24913
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.
Citator
Cal. Rev. & Tax. Code § 24913 — Basis for Computation of Gain or Loss is in force in the current edition of the Code, and nothing recorded condemns it.
If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.