Section 167(f) of the Internal Revenue Code, relating to treatment of property excluded from Section 197, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 24355
Deductions
Amended by Stats. 1997, Ch. 611, Sec. 83
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.