California Revenue and Taxation Code

§ 24691

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24691 Effective Feb 19, 1988Div. 2 · Part 11 · Ch. 13 · Art. 4

Statute text

View on leginfo.ca.gov

Section 465 of the Internal Revenue Code, relating to limitations of deductions to the amount at risk, shall apply.

Legislative history

Added by Stats. 1988, Ch. 11, Sec. 78. Effective February 19, 1988. Applicable to income years beginning on or after January 1, 1987, by Sec. 95 of Ch. 78.