CHAPTER 15. Gain or Loss on Disposition of Property [24901. - 24998.]
Cal. Revenue and Taxation Code - RTC 15.
in effectContents
article1.. ARTICLE 1. Computation of Gain or Loss [24901. - 24905.5.]article2.. ARTICLE 2. Basis for Computation of Gain or Loss [24911. - 24919.]article3.. ARTICLE 3. Nontaxable Exchanges [24941. - 24956.]article4.. ARTICLE 4. Special Rules for Basis [24961. - 24966.2.]article4.5.. ARTICLE 4.5. Capital Gains and Losses [24990. - 24995.]article5.. ARTICLE 5. Wash Sales of Stock or Securities [24998. - 24998.]
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026