California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24368.1
Official textleginfo.legislature.ca.govlast amended
# (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.
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