Home/California/Statutes/Code RTC: Revenue 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/§ 24373.
California Statutes

§ 24373. — 24373. (Repealed and added by Stats. 1989, Ch. 1352, Sec. 111.)

California § 24373.
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 § 24373. (24373. (Repealed and added by Stats. 1989, Ch. 1352, Sec. 111.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 24373. (2026).

Text

Section 178 of the Internal Revenue Code, relating to the amortization of cost of acquiring a lease, shall apply.

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Legislative History

Repealed and added by Stats. 1989, Ch. 1352, Sec. 111. Effective October 2, 1989. Applicable to income years beginning on or after January 1, 1989, by Sec. 172 of Ch. 1352.
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California § 24373., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/24373..