California Revenue and Taxation Code

§ 24442

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24442 Effective Oct 1, 1985Div. 2 · Part 11 · Ch. 7 · Art. 3

In the case of the demolition of any structure—

(1)No deduction otherwise allowable under this part shall be allowed to the owner or lessee of such structure for—

(A)Any amount expended for such demolition, or

…

Legislative history

Amended by Stats. 1985, Ch. 1461, Sec. 114. Effective October 1, 1985.