Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 11.: PART 11. CORPORATION TAX LAW/Ch. 15.: CHAPTER 15. Gain or Loss on Disposition of Property/Art. 1.: ARTICLE 1. Computation of Gain or Loss/§ 24902.
California Statutes

§ 24902. — 24902. (Added by Stats. 1955, Ch. 938.)

California § 24902.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 15.CHAPTER 15. Gain or Loss on Disposition of Property
Art. 1.ARTICLE 1. Computation of Gain or Loss

This text of California § 24902. (24902. (Added by Stats. 1955, Ch. 938.)) 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 § 24902. (2026).

Text

Except as otherwise provided in this part, on the sale or exchange of property the entire amount of the gain or loss, determined under Section 24901, shall be recognized.

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Legislative History

Added by Stats. 1955, Ch. 938.
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California § 24902., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24902..