Section 24990.9.

Cal. Revenue and Taxation Code - RTC § 24990.9.
in effect
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The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.

References

referencesCal. Revenue and Taxation Code - RTC § 1221.
referencesCal. Revenue and Taxation Code - RTC § 13314.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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