{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17858","citation":"Rev. & Tax. Code, § 17858","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 10. Partners and Partnerships [17851. - 17859.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-10"}],"history":"Amended by Stats. 1992, Ch. 1295, Sec. 12.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>For purposes of this part and Part 11 (commencing with Section <a href=\"/rtc/23001\">23001</a>), any election relating to the computation of depreciation shall be made by the partnership and each partner shall take into account his or her distributive share of the depreciation amount computed in accordance with that election.</p>","text":"For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the computation of depreciation shall be made by the partnership and each partner shall take into account his or her distributive share of the depreciation amount computed in accordance with that election.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/partners-and-partnerships-17858","source":"California Legislative Information bulk export (pubinfo)"}