§ 24998
33 words·~1 min read·
/ca/revenue-and-taxation-code/24998A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.