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  2. Codes
  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 11
  6. Chap. 15

Chapter 15
Gain or Loss on Disposition of Property

Articles

1
Computation of Gain or Loss
Sections 24901–24905.5
2
Basis for Computation of Gain or Loss
Sections 24911–24919
3
Nontaxable Exchanges
Sections 24941–24956
4
Special Rules for Basis
Sections 24961–24966.2
4.5
Capital Gains and Losses
Sections 24990–24995
5
Wash Sales of Stock or Securities
Section 24998
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_11,_chapter_15

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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