Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 2.5 - Personal Income Tax (Taxable Years Beginning After 12-31-54)Subchapter 14 - Capital Gains and Losses [Repealed]
Article 3 - SPECIAL RULES FOR DETERMINING CAPITAL GAINS AND LOSSES
Section 18186 - Gains and Losses from Short Sales for Taxable Years Beginning Before January 1, 1959

Cal. Code Regs. tit. 18 § 18186

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 18186 - Gains and Losses from Short Sales for Taxable Years Beginning Before January 1, 1959

Cal. Code Regs. Tit. 18, § 18186

Note: Authority cited: Section 19253, Revenue and Taxation Code.

1. New Group 14, Article 3 (Reg. 18186) filed 9-15-58; effective thirtieth day thereafter (Register 58, No. 17).
2. Amendment filed 11-13-62; effective thirtieth day thereafter (Register 62, No. 23).
3. Repealer filed 8-25-81; effective thirtieth day thereafter (Register 81, No. 35).