Section 24990.8 Of Article 4.5. Capital Gains And Losses From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 15. >> Article 4.5.

. For taxable years beginning on or after January 1, 2010, specific reference to Section 1223(4) to (16), inclusive, of the Internal Revenue Code in this part shall instead be treated as a reference to Section 1223(3) to (15), inclusive, of the Internal Revenue Code, respectively.