CA Rev & Tax Code Section 24368.1

(a)

Section 167(e) of the Internal Revenue Code, relating to certain term interests not depreciable, shall apply.

(b)

The provisions of Section 7622(b) of Public Law 101-239, relating to the effective date of changes in treatment of transfers of franchises, trademarks, and trade names, shall apply.

(c)

The provisions of Section 7645(b) of Public Law 101-239, relating to the effective date of disallowance of depreciation for certain term interests, shall apply.

Source: Section 24368.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24368.1..

Last Updated

Aug. 19, 2023

§ 24368.1’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_24368.1

Original Source: Section 24368.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24368.1. (last accessed Aug. 19, 2023).