ARTICLE 5. Wash Sales of Stock or Securities [24998. - 24998.]

Cal. Revenue and Taxation Code - RTC 5.
in effect

Cal. Revenue and Taxation Code - RTC § 24998. Section 24998.

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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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