California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 24990.6
Official textleginfo.legislature.ca.govlast amended
# (a)
Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 24356.2, 24356.3, and 24356.4.
# (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.
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