California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 1. General Provisions and Definitions |
ARTICLE 2. Definitions |
Section 23049.2.
Latest version.
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Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.
(Added by Stats. 1991, Ch. 117, Sec. 44. Effective July 16, 1991.)