Section 1060 of the Internal Revenue Code, relating to special allocation rules for certain asset acquisitions, shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 24966.2
Special Rules for Basis
Amended by Stats. 1993, Ch. 877, Sec. 86
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.