California Revenue and Taxation Code

§ 24355

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

RTC § 24355 Effective Oct 3, 1997Div. 2 · Part 11 · Ch. 7 · Art. 1

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

Legislative history

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