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.
(Amended by Stats. 1993, Ch. 873, Sec. 29. Effective October 6, 1993.)
Section 18151
Rev. & Tax. Code § 18151, under General Rules for Determining Capital Gains and Losses.
Rev. & Tax. Code § 18151