Cal. Rev. & Tax. Code § 23049.2

Current through the 2023 Legislative Session.

Section 23049.2 - Applicability of IRC Section 65

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

Ca. Rev. and Tax. Code § 23049.2

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