California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 7. Net Income |
ARTICLE 1. Deductions |
Section 24373.
Latest version.
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Section 178 of the Internal Revenue Code, relating to the amortization of cost of acquiring a lease, shall apply.
(Repealed and added by Stats. 1989, Ch. 1352, Sec. 111.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.)