Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 18165 — General Rules for Determining Capital Gains and Losses
Cal. Rev. & Tax. Code § 18165
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2011-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 17252.5, 17265, and 17266.
Citator
Cal. Rev. & Tax. Code § 18165 — General Rules for Determining Capital Gains and Losses is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 17252.5, 17265, and 17266.
(b) Section 1245(b)(8) of the Internal Revenue Code, relating to disposition of amortizable Section 197 intangibles, shall apply to dispositions of property on or after January 1, 2010.