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  1. LII
  2. State Regulations
  3. California Code of Regulations
  4. Title 18 - Public Revenues
  5. Division 3 - Franchise Tax Board
  6. Chapter 3.5 - Bank and Corporation Tax
  7. Subchapter 15 - Gain or Loss on Disposition of Property
  8. Article 4 - Special Rule for Basis

Article 4 - Special Rule for Basis

  • State Regulations
  • Compare
  1. § 24961 - [FN*] Basis of Property Acquired During Affiliation
  2. § 24962(a) - Basis of Property Established by Revenue Act of 1932. [Repealed]
  3. § 24962(b) - Basis of Property Established by Revenue Act of 1934. [Repealed]
  4. § 24962(d) - Basis of Stock Rights Acquired Before January 1, 1955. [Repealed]
  5. § 24963 - Property Acquired Before March 1, 1913. [Repealed]
  6. § 24965 - Certain Stock of Federal National Mortgage Association. [Repealed]
  7. § 24971(a) - Gain from Sale or Exchange to Effectuate Policies of Federal Communications Commission. [Repealed]
  8. § 24971(b) - Nature and Effect of Election. [Repealed]
  9. § 24971(c) - Reduction of Basis of Property Pursuant to Election Under Section 24971. [Repealed]
  10. § 24971(d) - Manner of Election. [Repealed]
  11. § 24981-24988 - Distributions Pursuant to Order of the Federal Securities Exchange Commission. [Repealed]

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.

State Regulations Toolbox



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