Rev. & Tax. Code, § 17858 · Chapter 10. Partners and Partnerships
Rev. & Tax. Code, § 17858
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the computation of depreciation shall be made by the partnership and each partner shall take into account his or her distributive share of the depreciation amount computed in accordance with that election.
Notes and commentary — not statutory text
History
Amended by Stats. 1992, Ch. 1295, Sec. 12. Effective January 1, 1993.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17858.
- Text hash
- sha256 60868b86fdc56f35f0a7aeaa784037346be9c8a1d0b2a47a9f98883f4fc7ac3e
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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