Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 18031
Gain or Loss on Disposition of Property
Amended by Stats. 1993, Ch. 873, Sec. 27
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.