Cal. Rev. & Tax. Code § 18155.6

General Rules for Determining Capital Gains and Losses

Added by Stats. 2010, Ch. 14, Sec. 39

For taxable years beginning on or after January 1, 2010, specific reference to Sections 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Sections 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.