There is a newer version of the California Code
2005 California Revenue and Taxation Code Sections 24998 Article 5. Wash Sales of Stock or Securities
REVENUE AND TAXATION CODESECTION 24998
24998. The provisions of Sections 1091 and 1092 of the Internal Revenue Code, relating to loss from wash sales of stock or securities, and straddles, respectively, shall be applicable for purposes of this part.
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