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.­ (updated Jan. 1, 2011; accessed Jul. 28, 2025).

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Verified:
Jul. 28, 2025

§ 18165's source at ca​.gov