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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10 - PERSONAL INCOME TAX
CHAPTER 14 - General Rules for Determining Capital Gains and Losses
Section 18165.
Universal Citation:
CA Rev & Tax Code § 18165 (2020)
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18165.
(a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 17252.5, 17265, and 17266.
(b) Section 1245(b)(8) of the Internal Revenue Code, relating to disposition of amortizable Section 197 intangibles, shall apply to dispositions of property on or after January 1, 2010.
(Amended by Stats. 2010, Ch. 14, Sec. 40. (SB 401) Effective January 1, 2011.)
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