California Revenue and Taxation Code

§ 17257

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17257 Effective Jan 1, 2011Div. 2 · Part 10 · Ch. 3 · Art. 6

Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.

Legislative history

Added by Stats. 2010, Ch. 14, Sec. 22. (SB 401) Effective January 1, 2011.