California Statutes
§ 18165. — 18165. (Amended by Stats. 2010, Ch. 14, Sec. 40.)
California § 18165.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 10.PART 10. PERSONAL INCOME TAX
Ch. 14.CHAPTER 14. General Rules for Determining Capital Gains and Losses
This text of California § 18165. (18165. (Amended by Stats. 2010, Ch. 14, Sec. 40.)) 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 § 18165. (2026).
Text
(a)Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 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.
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Legislative History
Amended by Stats. 2010, Ch. 14, Sec. 40. (SB 401) Effective January 1, 2011.
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