California Legal Codes and Statutes

§ 24355

Amended by Stats. 1997, Ch. 611, Sec. 83. Effective October 3, 1997.

Section 167(f) of the Internal Revenue Code, relating to treatment of property excluded from Section 197, shall apply, except as otherwise provided.

Cite this section

Cal. Rev. & Tax. Code § 24355 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-7-net-income/article-1-deductions/section-24355

Other sections in Article 1 - Deductions

§ 24341§ 24343§ 24343.1§ 24343.2§ 24343.3§ 24343.5§ 24343.7§ 24343.8§ 24344§ 24344.5…§ 24369§ 24369.4§ 24370§ 24372.3§ 24372.5§ 24373§ 24377§ 24379§ 24382§ 24383

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