California Statutes
§ 18155. — 18155. (Amended by Stats. 2015, Ch. 359, Sec. 18.)
California § 18155.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 14.CHAPTER 14. General Rules for Determining Capital Gains and Losses
This text of California § 18155. (18155. (Amended by Stats. 2015, Ch. 359, Sec. 18.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 18155. (2026).
Text
A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.
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Legislative History
Amended by Stats. 2015, Ch. 359, Sec. 18. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.
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California § 18155., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18155..