Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24990.1 — Capital Gains and Losses

Cal. Rev. & Tax. Code § 24990.1

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2025-10-01
Current through
Nov 2, 2026 (California Legislative Counsel)

The amendments made by Section 126(a) of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 1202(a)(4) of the Internal Revenue Code, relating to 100 percent exclusion for stock acquired during certain periods in 2010 and thereafter, shall not apply.

Citator

Cal. Rev. & Tax. Code § 24990.1 — Capital Gains and Losses is in force in the current edition of the Code, and nothing recorded condemns it.

The amendments made by Section 126(a) of the Consolidated Appropriations Act, 2016 (Public Law 114-113) to Section 1202(a)(4) of the Internal Revenue Code, relating to 100 percent exclusion for stock acquired during certain periods in 2010 and thereafter, shall not apply.