Section 24902.

Cal. Revenue and Taxation Code - RTC § 24902.
in effect
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Except as otherwise provided in this part, on the sale or exchange of property the entire amount of the gain or loss, determined under Section 24901, shall be recognized.

References

referencesCal. Revenue and Taxation Code - RTC § 24901.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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