California Revenue and Taxation Code
§ 18155
RTC § 18155 Effective Sep 30, 2015Div. 2 · Part 10 · Ch. 14
Statute text
View on leginfo.ca.govA deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.
Legislative history
Amended by Stats. 2015, Ch. 359, Sec. 18. (AB 154) Effective September 30, 2015. Applicable to taxable years beginning on or after January 1, 2015, as provided in Sec. 41 of Stats. 2015, Ch. 359.