Section 24905.5.

  1. Law
  2. California Code
  3. Code - RTC
  4. 2 - OTHER TAXES
  5. 11 - CORPORATION TAX LAW
  6. 15 - Gain or Loss on Disposition of Property
  7. 1 - Computation of Gain or Loss
  8. Section 24905.5.

Checkout our iOS App for a better way to browser and research.

For each taxable year beginning on or after January 1, 1997, the amendments made to Section 988 of the Internal Revenue Code by Section 13223 of the Revenue Reconciliation Act of 1993 (P.L. 103-66), relating to mark to market accounting method for securities dealers, shall apply.

(Amended by Stats. 2000, Ch. 862, Sec. 199. Effective January 1, 2001.)


Download our app to see the most-to-date content.