California Code
ARTICLE 1 - Deductions
Section 24368.1.

24368.1. (a) Section 167(e) of the Internal Revenue Code, relating to certain term interests not depreciable, shall apply.

(b) The provisions of Section 7622(b) of Public Law 101-239, relating to the effective date of changes in treatment of transfers of franchises, trademarks, and trade names, shall apply.

(c) The provisions of Section 7645(b) of Public Law 101-239, relating to the effective date of disallowance of depreciation for certain term interests, shall apply.

(Amended by Stats. 1991, Ch. 117, Sec. 71. Effective July 16, 1991.)

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 24343.1.

Section 24343.2.

Section 24343.3.

Section 24343.5.

Section 24343.7.

Section 24343.8.

Section 24344.5.

Section 24344.7.

Section 24345.5.

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 24349.1.

Section 24349.2.

Section 24352.5.

Section 24354.1.

Section 24355.3.

Section 24355.4.

Section 24355.5.

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 24359.1.

Section 24363.5.

Section 24368.1.

Section 24369.4.

Section 24372.3.

Section 24372.5.