Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24998 — Wash Sales of Stock or Securities

Cal. Rev. & Tax. Code § 24998

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
1988-02-19
Current through
Nov 2, 2026 (California Legislative Counsel)

The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.

Citator

Cal. Rev. & Tax. Code § 24998 — Wash Sales of Stock or Securities is in force in the current edition of the Code, and nothing recorded condemns it.

The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.