The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.
Cal. Rev. & Tax. Code § 24998
Wash Sales of Stock or Securities
Repealed and added by Stats. 1988, Ch. 11, Sec. 86
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.