Revenue and Taxation Code section 18165

(a)

Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Section 17252.5, 17265, and 17266.

(b)

Section 1245(b)(8) of the Internal Revenue Code, relating to disposition of amortizable Section 197 intangibles, shall apply to dispositions of property on or after January 1, 2010.

Source: Section 18165, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18165. (accessed Jun. 2, 2025).

18151
18151.5
18152
18154
18155
18155.5
18155.6
18165
18171
18171.5
18177
18178
18180
18181

Last Updated

May 12, 2025

§ 18165’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18165

Original Source: Section 18165, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18165. (last accessed May 12, 2025).