California Revenue and Taxation Code

§ 24373

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

RTC § 24373 Effective Oct 2, 1989Div. 2 · Part 11 · Ch. 7 · Art. 1

Statute text

View on leginfo.ca.gov

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

Legislative history

Repealed and added by Stats. 1989, Ch. 1352, Sec. 111.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.