California Legal Codes and Statutes

§ 24905.5

Amended by Stats. 2000, Ch. 862, Sec. 199. Effective January 1, 2001.

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.

Cite this section

Cal. Rev. & Tax. Code § 24905.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-15-gain-or-loss-on-disposition-of-property/article-1-computation-of-gain-or-loss/section-24905.5

Other sections in Article 1 - Computation of Gain or Loss

§ 24901§ 24902§ 24905§ 24905.5

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