California Revenue & Taxation Code Cal. Rev. & Tax. Code § 24990.9 Official textleginfo.legislature.ca.govlast amended Oct 01, 2025SharePrintCopy citation The amendments made to Sections 1221(a)(3) and 1231(b)(1)(C) of the Internal Revenue Code by Section 13314 of Public Law 115-97, relating to certain self-created property not treated as a capital asset, shall not apply. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous24990.6Next ›24990.2 Nearby sections (25 sections)2495624961249622496324964249652496624966.124966.22499024990.124990.624990.924990.224990.424990.524990.724990.8249912499324995249982510125101.1525101.1Full table of contents →