Section 23049.2.

  1. Law
  2. California Code
  3. Code - RTC
  4. 2 - OTHER TAXES
  5. 11 - CORPORATION TAX LAW
  6. 1 - General Provisions and Definitions
  7. 2 - Definitions
  8. Section 23049.2.

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Section 65 of the Internal Revenue Code, relating to the definition of ordinary loss, shall apply.

(Added by Stats. 1991, Ch. 117, Sec. 44. Effective July 16, 1991.)


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