Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur regulations, shall not apply.
Cal. Rev. & Tax. Code § 17201.4
Deductions
Added by Stats. 2005, Ch. 691, Sec. 19
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.