California Statutes
§ 24368.1. — 24368.1. (Amended by Stats. 1991, Ch. 117, Sec. 71.)
California § 24368.1.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 11.PART 11. CORPORATION TAX LAW
Ch. 7.CHAPTER 7. Net Income
Art. 1.ARTICLE 1. Deductions
This text of California § 24368.1. (24368.1. (Amended by Stats. 1991, Ch. 117, Sec. 71.)) 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 § 24368.1. (2026).
Text
(a)Section 167(e) of the Internal Revenue Code, relating to certain term interests not depreciable, shall apply.
(b)The provisions of Section 7622(b) of Public Law 101-239, relating to the effective date of changes in treatment of transfers of franchises, trademarks, and trade names, shall apply.
(c)The provisions of Section 7645(b) of Public Law 101-239, relating to the effective date of disallowance of depreciation for
certain term interests, shall apply.
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Legislative History
Amended by Stats. 1991, Ch. 117, Sec. 71. Effective July 16, 1991.
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California § 24368.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24368.1..