Cal. Rev. & Tax. Code § 24373

Current through the 2023 Legislative Session.

Section 24373 - Applicability of IRC Section 178

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

Ca. Rev. and Tax. Code § 24373

Repealed and added by Stats. 1989, Ch. 1352, Sec. 111.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.