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. 5.: ARTICLE 5. Wash Sales of Stock or Securities/§ 24998.
California Statutes

§ 24998. — 24998. (Repealed and added by Stats. 1988, Ch. 11, Sec. 86.)

California § 24998.
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. 5.ARTICLE 5. Wash Sales of Stock or Securities

This text of California § 24998. (24998. (Repealed and added by Stats. 1988, Ch. 11, Sec. 86.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 24998. (2026).

Text

The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.

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Legislative History

Repealed and added by Stats. 1988, Ch. 11, Sec. 86. Effective February 19, 1988. Applicable to income years beginning on or after January 1, 1987, by Sec. 95 of Ch. 11.
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California § 24998., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24998..