Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 10.: PART 10. PERSONAL INCOME TAX/Ch. 10.: CHAPTER 10. Partners and Partnerships/§ 17858.
California Statutes

§ 17858. — 17858. (Amended by Stats. 1992, Ch. 1295, Sec. 12.)

California § 17858.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 10.CHAPTER 10. Partners and Partnerships

This text of California § 17858. (17858. (Amended by Stats. 1992, Ch. 1295, Sec. 12.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17858. (2026).

Text

For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the computation of depreciation shall be made by the partnership and each partner shall take into account his or her distributive share of the depreciation amount computed in accordance with that election.

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Legislative History

Amended by Stats. 1992, Ch. 1295, Sec. 12. Effective January 1, 1993.
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California § 17858., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17858..