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California Code, Revenue and Taxation Code - RTC § 24368.1

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Section 167(e) of the Internal Revenue Code,  1 relating to certain term interests not depreciable, shall apply.

(b) The provisions of Section 7622(b) of Public Law 101-239,  2 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,  3 relating to the effective date of disallowance of depreciation for certain term interests, shall apply.

1 26 U.S.C.A. § 167(e).
2 26 U.S.C.A. §§ 167, 1245.
3 26 U.S.C.A. § 167 note.
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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 24368.1 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-24368-1/

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