California Statutes
§ 24694. — 24694. (Added by Stats. 2005, Ch. 691, Sec. 71.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 13. CHAPTER 13. Accounting Periods and Methods of Accounting·Art. 4. ARTICLE 4. Year of Deduction
Section 470 of the Internal Revenue Code, relating to limitation on deductions allocable to property used by governments or other tax-exempt entities, shall apply, except as otherwise provided.
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California § 24694. (24694. (Added by Stats. 2005, Ch. 691, Sec. 71.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2005, Ch. 691, Sec. 71. Effective October 7, 2005.