California Code
ARTICLE 4.5 - Capital Gains and Losses
Section 24990.2.

24990.2. Section 301 of Title III of Division A of the Emergency Economic Stabilization Act of 2008 (Public Law 110-343), relating to gain or loss from sale of certain preferred stock, shall not apply.

(Added by Stats. 2010, Ch. 14, Sec. 82. (SB 401) Effective January 1, 2011.)