Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24990.9 — Capital Gains and Losses
Cal. Rev. & Tax. Code § 24990.9
- 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 to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.
Citator
Cal. Rev. & Tax. Code § 24990.9 — Capital Gains and Losses is in force in the current edition of the Code, and nothing recorded condemns it.
The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.