Article 4.5 - CAPITAL GAINS AND LOSSES
- Section 24990 - Applicability of IRC relating to capital gains and losses
- Section 24990.2 - Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 not applicable
- Section 24990.4 - Applicability of IRC Section 1237(a)
- Section 24990.5 - Applicability of IRC Sections 1201, 1212, and 1222
- Section 24990.6 - Applicability of IRC Section 1245
- Section 24990.7 - Applicability of IRC Section 1248
- Section 24990.8 - Reference to IRC Section 1223(4) to (16)
- Section 24991 - Applicability of IRC Section 1275(a)(3)
- Section 24993 - Applicability of IRC Section 7872
- Section 24994 - [Repealed]
- Section 24995 - Applicability of IRC relating to treatment of certain passive foreign investment companies