California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 15. Gain or Loss on Disposition of Property |
ARTICLE 1. Computation of Gain or Loss |
ARTICLE 2. Basis for Computation of Gain or Loss |
ARTICLE 3. Nontaxable Exchanges |
ARTICLE 4. Special Rules for Basis |
ARTICLE 4.5. Capital Gains and Losses |
ARTICLE 5. Wash Sales of Stock or Securities |
( Chapter 15 added by Stats. 1955, Ch. 938. ) |