Cal. Revenue and Taxation Code § 18031 : California Revenue And Taxation Code — Other Taxes — Gain Or Loss On Disposition Of Property — Applicability of Subchapter O of Chapter 1 of Subtitle A of IRC

Current through the 2016 Legislative Session

Subchapter O of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to gain or loss on disposition of property, shall apply, except as otherwise provided.