Home › California › CA RTC › … Division 2 — Other Taxes › Part 10 — Personal Income Tax › Chapter 14 — General Rules for Determining Capital Gains and Losses › Cal. Rev. & Tax. Code § 18155
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 18155
A deduction shall not be allowed for capital loss carrybacks provided by Section 1212 of the Internal Revenue Code, relating to capital loss carrybacks and carryovers.
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