Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24995 — Capital Gains and Losses

Cal. Rev. & Tax. Code § 24995

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1988-09-28
Current through
Nov 2, 2026 (California Legislative Counsel)

The provisions of Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not be applicable.

Citator

Cal. Rev. & Tax. Code § 24995 — Capital Gains and Losses is in force in the current edition of the Code, and nothing recorded condemns it.

The provisions of Part VI of Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to treatment of certain passive foreign investment companies, shall not be applicable.