Revenue and Taxation Code § 24373

ARTICLE 1. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 24373Official source ↗

Repealed and added by Stats. 1989, Ch. 1352, Sec. 111. Effective October 2, 1989. Applicable to income years beginning on or after January 1, 1989, by Sec. 172 of Ch. 1352.

Section 178 of the Internal Revenue Code, relating to the amortization of cost of acquiring a lease, shall apply.