Section 470 of the Internal Revenue Code, relating to limitation on deductions allocable to property used by governments or other tax-exempt entities, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 24694
Year of Deduction
Added by Stats. 2005, Ch. 691, Sec. 71
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.