Skip to main content
Find a Lawyer

California Code, Revenue and Taxation Code - RTC § 18165

Current as of January 01, 2023 | Updated by FindLaw Staff

(a)Section 1245(a)(2)(C) of the Internal Revenue Code,  1 relating to certain deductions treated as amortization, is modified to also refer to Sections 17252.5, 17265, and 17266.

(b) Section 1245(b)(8) of the Internal Revenue Code, relating to disposition of amortizable Section 197 intangibles, shall apply to dispositions of property on or after January 1, 2010.

1 Internal Revenue Code sections are in Title 26 of the U.S.C.A.
Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 18165 - last updated January 01, 2023 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-18165/

Read this complete California Code, Revenue and Taxation Code - RTC § 18165 on Westlaw. Westlaw subscription required.

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all California Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard