California Revenue and Taxation Code 18151 – Subchapter P of Chapter 1 of Subtitle A of the Internal Revenue Code, …
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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.)