Chapter 15. Gain Or Loss On Disposition of Property

Article 1. Computation of Gain Or Loss

• Ca. Rev. and Tax. Code § 24901 Gain and Loss From Sale Or Other Disposition of Property
• Ca. Rev. and Tax. Code § 24902 Recognition of Entire Amount of Gain Or Loss
• Ca. Rev. and Tax. Code § 24905 Applicability of Irc Section 988
• Ca. Rev. and Tax. Code § 24905.5 Applicability of Amendments to Irc Section 988

Article 2. Basis For Computation of Gain Or Loss

• Ca. Rev. and Tax. Code § 24911 Adjusted Basis For Determining Gain Or Loss From Sale Or Other Disposition of Property
• Ca. Rev. and Tax. Code § 24912 Basis of Property
• Ca. Rev. and Tax. Code § 24913 Last Inventory Value
• Ca. Rev. and Tax. Code § 24914 Property Acquired By Gift After December 31, 1920
• Ca. Rev. and Tax. Code § 24915 Property Acquired By Gift On Or After Date of Enactment of This Section
• Ca. Rev. and Tax. Code § 24916 Adjustment With Regard to Property
• Ca. Rev. and Tax. Code § 24916.2 No Adjustment For Abandonment Fees Or Tax Recoupment Fees
• Ca. Rev. and Tax. Code § 24917 Substituted Basis
• Ca. Rev. and Tax. Code § 24918 Applicability of Irc Section 1017
• Ca. Rev. and Tax. Code § 24919 Income Derived By Lessor

Article 3. Nontaxable Exchanges

• Ca. Rev. and Tax. Code § 24941 Applicability of Irc Section 1031
• Ca. Rev. and Tax. Code § 24941.5 Applicability of Irc Section 1031
• Ca. Rev. and Tax. Code § 24942 Receipt of Money Or Other Property In Exchange For Stock; Lapse Or Acquisition of Option to Buy Or Sell Stock
• Ca. Rev. and Tax. Code § 24943 Property Compulsorily Or Involuntarily Converted Into Similar Property Or Into Money
• Ca. Rev. and Tax. Code § 24944 Property Compulsorily Or Involuntarily Converted Into Money Or Into Nonsimilar Property
• Ca. Rev. and Tax. Code § 24945 Statutory Period For Assessment of Deficiency
• Ca. Rev. and Tax. Code § 24946 Assessment of Deficiency At Any Time Before Expiration of Period Within Which Deficiency For Last Taxable Year May Be Assessed
• Ca. Rev. and Tax. Code § 24947 Applicability of Irc Section 1033(b)
• Ca. Rev. and Tax. Code § 24948 Sale Or Disposition of Property Lying Within Irrigation Project
• Ca. Rev. and Tax. Code § 24949 Destruction Or Sale Or Exchange of Livestock Because of Disease
• Ca. Rev. and Tax. Code § 24949.1 Sale Or Exchange of Livestock On Account of Drought, Flood, Or Other Weather-Related Conditions
• Ca. Rev. and Tax. Code § 24949.2 Real Property Held For Productive Use In Trade Or Business Or For Investment Compulsorily Or Involuntarily Converted
• Ca. Rev. and Tax. Code § 24949.3 Other Property Used For Farming Purposes Treated As Similar Property
• Ca. Rev. and Tax. Code § 24949.5 Applicability of Irc Section 1033
• Ca. Rev. and Tax. Code § 24950 Applicability of Irc Section 1035
• Ca. Rev. and Tax. Code § 24950.5 Amendments to Irc Section 1035 Not Applicable
• Ca. Rev. and Tax. Code § 24951 Applicability of Irc Section 1036
• Ca. Rev. and Tax. Code § 24952 Reacquisition of Real Property
• Ca. Rev. and Tax. Code § 24953 Information Return If Gain Or Loss From Exchange of Property Not Recognized Because of Irc Section 1031
• Ca. Rev. and Tax. Code § 24954 Applicability of Irc Section 1042
• Ca. Rev. and Tax. Code § 24954.1 Irc Section 1042(g) Not Applicable
• Ca. Rev. and Tax. Code § 24955 No Recognition of Gain With Respect to Sale of Assisted Housing Development
• Ca. Rev. and Tax. Code § 24956 Applicability of Irc Section 1044

Article 4. Special Rules For Basis

• Ca. Rev. and Tax. Code § 24961 Property Acquired From Affiliated Company; Consolidated Return
• Ca. Rev. and Tax. Code § 24962 Basis As Prescribed By Revenue Act of 1932, Revenue Act of 1934, Or Bank and Corporation Tax Law of 1954
• Ca. Rev. and Tax. Code § 24963 Fair Market Value As of March 1, 1913
• Ca. Rev. and Tax. Code § 24964 Basis of Property Or Business Acquired Same As It Was In Hands of Transferor
• Ca. Rev. and Tax. Code § 24965 Shares of Stock Issued Pursuant to 12 U.s.c., Sec. 1718
• Ca. Rev. and Tax. Code § 24966 Basis In Purchased Stock
• Ca. Rev. and Tax. Code § 24966.1 Applicability of Irc Section 1059a
• Ca. Rev. and Tax. Code § 24966.2 Applicability of Irc Section 1060
• Ca. Rev. and Tax. Code § 24981 [Repealed]
• Ca. Rev. and Tax. Code § 24988 [Repealed]
• Ca. Rev. and Tax. Code § 24989 [Repealed]

Article 4.5. Capital Gains and Losses

• Ca. Rev. and Tax. Code § 24990 Applicability of Irc Relating to Capital Gains and Losses
• Ca. Rev. and Tax. Code § 24990.2 Section 301 of Title III of Division a of the Emergency Economic Stabilization Act of 2008 Not Applicable
• Ca. Rev. and Tax. Code § 24990.4 Applicability of Irc Section 1237(a)
• Ca. Rev. and Tax. Code § 24990.5 Applicability of Irc Sections 1201, 1212, and 1222
• Ca. Rev. and Tax. Code § 24990.6 Applicability of Irc Section 1245
• Ca. Rev. and Tax. Code § 24990.7 Applicability of Irc Section 1248
• Ca. Rev. and Tax. Code § 24990.8 Reference to Irc Section 1223(4) to (16)
• Ca. Rev. and Tax. Code § 24991 Applicability of Irc Section 1275(a)(3)
• Ca. Rev. and Tax. Code § 24993 Applicability of Irc Section 7872
• Ca. Rev. and Tax. Code § 24994 [Repealed]
• Ca. Rev. and Tax. Code § 24995 Applicability of Irc Relating to Treatment of Certain Passive Foreign Investment Companies

Article 5. Wash Sales of Stock Or Securities

• Ca. Rev. and Tax. Code § 24998 Applicability of Irc Sections 1091 and 1092