California Legal Codes and Statutes

§ 18151

Amended by Stats. 1993, Ch. 873, Sec. 29. Effective October 6, 1993.

Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to capital gains and losses, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 18151 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-14-general-rules-for-determining-capital-gains-and-losses/section-18151

Other sections in Chapter 14 - General Rules for Determining Capital Gains and Losses

§ 18151§ 18151.5§ 18151.9§ 18152§ 18154§ 18155§ 18155.5§ 18155.6§ 18165§ 18171§ 18171.5§ 18177§ 18178§ 18180§ 18181

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