Section 178 of the Internal Revenue Code, relating to the amortization of cost of acquiring a lease, shall apply.
Cal. Rev. & Tax. Code § 24373
Deductions
Repealed and added by Stats. 1989, Ch. 1352, Sec. 111
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.