California Statutes
§ 24373. — 24373. (Repealed and added by Stats. 1989, Ch. 1352, Sec. 111.)
California·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
Section 178 of the Internal Revenue Code, relating to the amortization of cost of acquiring a lease, shall apply.
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California § 24373. (24373. (Repealed and added by Stats. 1989, Ch. 1352, Sec. 111.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed and added by Stats. 1989, Ch. 1352, Sec. 111.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.