Revenue and Taxation Code § 24355

ARTICLE 1. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 24355Official source ↗

Amended by Stats. 1997, Ch. 611, Sec. 83. Effective October 3, 1997.

Section 167(f) of the Internal Revenue Code, relating to treatment of property excluded from Section 197, shall apply, except as otherwise provided.