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419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 24990.5 Section 24990.5
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The provisions of Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers, are modified as follows: (a) Section 1212(a)(1)(A) of the Internal Revenue Code, relating to capital loss carrybacks, shall not apply. (b) Section 1212(a)(4) of the In…
Rev. & Tax. Code § 24990.6 Section 24990.6
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(a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 24356.2, 24356.3, and 24356.4. (b) Section 1245(b)(8) of the Internal Revenue Code, relating to disposition of amortizable Section…
Rev. & Tax. Code § 24990.7 Section 24990.7
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The provisions of Section 1248 of the Internal Revenue Code, relating to gain from certain sales or exchanges of stock in certain foreign corporations, shall not apply to transactions occurring after August 20, 1990, in taxable years beginning on or after January 1, 1990. (Amende…
Rev. & Tax. Code § 24990.8 Section 24990.8
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For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Section 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively. …
