California Statutes
§ 18155. — 18155. (Amended by Stats. 2015, Ch. 359, Sec. 18.)
California·Code RTC Revenue 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
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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California § 18155. (18155. (Amended by Stats. 2015, Ch. 359, Sec. 18.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.