Revenue and Taxation Code section 24355

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

Source: Section 24355, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24355. (updated Oct. 3, 1997; accessed Jun. 9, 2025).

Last Updated

Oct. 3, 1997

§ 24355’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_24355

Original Source: Section 24355, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=24355. (last accessed May 12, 2025).