Revenue and Taxation Code section 24691

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

Source: Section 24691, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24691. (updated Feb. 19, 1988; accessed Jun. 18, 2026).

24681
24682
24685
24685.5
24688
24689
24690
24691
24692
24693
24694

Up to date

Verified:
Jun. 18, 2026

§ 24691's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24691

Original Source: Section 24691, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24691. (last accessed May 12, 2025).