Revenue and Taxation Code § 18165

CHAPTER 14. General Rules for Determining Capital Gains and Losses

Current as of September 28, 2026Rev. & Tax. Code, § 18165Official source ↗

Amended by Stats. 2010, Ch. 14, Sec. 40. (SB 401) Effective January 1, 2011.

(a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 17252.5, 17265, and 17266.

(b) Section 1245(b)(8) of the Internal Revenue Code, relating to disposition of amortizable Section 197 intangibles, shall apply to dispositions of property on or after January 1, 2010.