California Revenue and Taxation Code

§ 18171

RTC § 18171 Effective Jan 1, 2004Div. 2 · Part 10 · Ch. 14

Section 1250(b) of the Internal Revenue Code, relating to additional depreciation, is modified as follows:

(a)“Depreciation adjustments,” as defined in Section 1250(b)(3) of the Internal Revenue Code, do not include the following:

(1)For taxable years beginning on or after January 1, 1983, amortization under Section 17251 or under Section 188 of the Internal Revenue Code.

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Legislative history

Amended by Stats. 2003, Ch. 185, Sec. 25. Effective January 1, 2004.