Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54)Subchapter 14 - Capital Gains and Losses [Repealed]
Article 3 - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
Section 18206-18210(a) - Loss on Small Business Stock Treated As Ordinary Loss

Cal. Code Regs. tit. 18 § 18206-18210(a)

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Current through Register 2024 Notice Reg. No. 44, November 1, 2024
Section 18206-18210(a) - Loss on Small Business Stock Treated As Ordinary Loss

Cal. Code Regs. Tit. 18, § 18206-18210(a)

Note: Authority cited: Section 19253, Revenue and Taxation Code.

1. New section filed 11-13-62; effective thirtieth day thereafter (Register 62, No. 23).
2. Repealer filed 8-25-81; effective thirtieth day thereafter (Register 81, No. 35).