California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 10. PERSONAL INCOME TAX |
Chapter 3. Computation of Taxable Income |
ARTICLE 6. Deductions |
Section 17257.4.
Latest version.
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Section 179E of the Internal Revenue Code, relating to election to expense advanced mine safety equipment, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 24. Effective January 1, 2011.)