California Statutes

§ 24990.8. — 24990.8. (Added by Stats. 2010, Ch. 14, Sec. 84.)

California § 24990.8.
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. 4.5.ARTICLE 4.5. Capital Gains and Losses

This text of California § 24990.8. (24990.8. (Added by Stats. 2010, Ch. 14, Sec. 84.)) 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 § 24990.8. (2026).

Text

For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Section 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Added by Stats. 2010, Ch. 14, Sec. 84. (SB 401) Effective January 1, 2011.

Nearby Sections

9
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 24990.8., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24990.8..