Rev. & Tax. Code, § 23049.2 · Article 2. Definitions

Rev. & Tax. Code, § 23049.2

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.

Notes and commentary — not statutory text

History

Added by Stats. 1991, Ch. 117, Sec. 44. Effective July 16, 1991.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=23049.2.
Text hash: sha256 b74630370bea265e76a8896ee38f7358f735db9c1da869be1bae63cd1b073e40
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.