Rev. & Tax. Code, § 24355 · Article 1. Deductions
Rev. & Tax. Code, § 24355
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Section 167(f) of the Internal Revenue Code, relating to treatment of property excluded from Section 197, shall apply, except as otherwise provided.
Notes and commentary — not statutory text
History
Amended by Stats. 1997, Ch. 611, Sec. 83. Effective October 3, 1997.
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=24355.
- Text hash
- sha256 2ded33e40214cda8d19279111b643914156547aa7e277fb3645ea1bfccb39e5b
- 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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