California Statutes
§ 24905.5. — 24905.5. (Amended by Stats. 2000, Ch. 862, Sec. 199.)
California § 24905.5.
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 § 24905.5. (24905.5. (Amended by Stats. 2000, Ch. 862, Sec. 199.)) 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 § 24905.5. (2026).
Text
For each taxable year beginning on or after January 1, 1997, the amendments made to Section 988 of the Internal Revenue Code by Section 13223 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to mark to market accounting method for securities dealers, shall apply.
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Legislative History
Amended by Stats. 2000, Ch. 862, Sec. 199. Effective January 1, 2001.
Nearby Sections
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