California Code
ARTICLE 1 - Deductions
Section 24355.3.

24355.3. For purposes of computing the depreciation deduction pursuant to Section 24349, the useful life of any Alaska natural gas pipeline, as defined in Section 168(i)(16) of the Internal Revenue Code, shall be seven years.

(Added by renumbering Section 24355.5 (as renumbered by Stats. 2015, Ch. 303, Sec. 493) by Stats. 2016, Ch. 86, Sec. 293. (SB 1171) Effective January 1, 2017.)

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Structure California Code

California Code

Revenue and Taxation Code - RTC

DIVISION 2 - OTHER TAXES

PART 11 - CORPORATION TAX LAW

CHAPTER 7 - Net Income

ARTICLE 1 - Deductions

Section 24341.

Section 24343.

Section 24343.1.

Section 24343.2.

Section 24343.3.

Section 24343.5.

Section 24343.7.

Section 24343.8.

Section 24344.

Section 24344.5.

Section 24344.7.

Section 24345.

Section 24345.5.

Section 24346.

Section 24347.

Section 24347.4.

Section 24347.5.

Section 24347.6.

Section 24347.7.

Section 24347.8.

Section 24347.9.

Section 24347.10.

Section 24347.11.

Section 24347.12.

Section 24347.13.

Section 24347.14.

Section 24348.

Section 24349.

Section 24349.1.

Section 24349.2.

Section 24350.

Section 24351.

Section 24352.

Section 24352.5.

Section 24353.

Section 24354.

Section 24354.1.

Section 24355.

Section 24355.3.

Section 24355.4.

Section 24355.5.

Section 24356.

Section 24357.

Section 24357.1.

Section 24357.2.

Section 24357.3.

Section 24357.4.

Section 24357.5.

Section 24357.6.

Section 24357.7.

Section 24357.8.

Section 24357.9.

Section 24357.10.

Section 24358.

Section 24359.

Section 24359.1.

Section 24360.

Section 24361.

Section 24362.

Section 24363.

Section 24363.5.

Section 24364.

Section 24365.

Section 24368.1.

Section 24369.

Section 24369.4.

Section 24370.

Section 24372.3.

Section 24372.5.

Section 24373.

Section 24377.

Section 24379.

Section 24382.

Section 24383.