The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply.
Cal. Rev. & Tax. Code § 18151.9
General Rules for Determining Capital Gains and Losses
Added by Stats. 2025, Ch. 231, Sec. 62
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.