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.
Cal. Rev. & Tax. Code § 18151
General Rules for Determining Capital Gains and Losses
Amended by Stats. 1993, Ch. 873, Sec. 29
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.