There is a newer version of the California Code
2016 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 10 - Partners and Partnerships
Section 17858.
CA Rev & Tax Code § 17858 (2016) What's This?
17858. 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.
(Amended by Stats. 1992, Ch. 1295, Sec. 12. Effective January 1, 1993.)
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