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Cal. Revenue and Taxation Code § 24368.1

Cal. Revenue and Taxation Code § 24368.1

California · California Revenue and Taxation Code · Status: effective · Effective 1991-07-16

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Cal. Revenue and Taxation Code § 24368.1, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/922097
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(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.