California Legal Codes and Statutes

California State Legal Resource Portal

Chapter 15 - Gain or Loss on Disposition of Property

California Revenue and Taxation Code — §§ 24901-24998

Article 1 - Computation of Gain or Loss

§§ 24901-24905.5

Article 2 - Basis for Computation of Gain or Loss

§§ 24911-24919

Article 3 - Nontaxable Exchanges

§§ 24941-24956

Article 4 - Special Rules for Basis

§§ 24961-24966.2

Article 4.5 - Capital Gains and Losses

§§ 24990-24995

Article 5 - Wash Sales of Stock or Securities