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. 47. Effective October 6, 1993.)
Section 24990
Rev. & Tax. Code § 24990, under Capital Gains and Losses.
Rev. & Tax. Code § 24990