Revenue and Taxation Code section 24998

The provisions of Section 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.

Source: Section 24998, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24998. (updated Feb. 19, 1988; accessed Dec. 1, 2025).

24998

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Dec. 1, 2025

§ 24998's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24998

Original Source: Section 24998, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24998. (last accessed May 12, 2025).