California § 24990.6. 24990.6. (Amended by Stats. 2010, Ch. 14, Sec. 83.)

California Statutes

§ 24990.6. — 24990.6. (Amended by Stats. 2010, Ch. 14, Sec. 83.)

California § 24990.6.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 11.PART 11. CORPORATION TAX LAW

Ch. 15.CHAPTER 15. Gain or Loss on Disposition of Property

Art. 4.5.ARTICLE 4.5. Capital Gains and Losses

This text of California § 24990.6. (24990.6. (Amended by Stats. 2010, Ch. 14, Sec. 83.)) 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 § 24990.6. (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 24356.2, 24356.3, and 24356.4.

(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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