California Revenue and Taxation Code 18155 – A deduction shall not be allowed for capital loss carrybacks provided …
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A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.
(Amended by Stats. 2015, Ch. 359, Sec. 18. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.)