Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24355.5 — Deductions
Cal. Rev. & Tax. Code § 24355.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-09-14
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 197 of the Internal Revenue Code, relating to amortization of goodwill and certain other intangibles, shall apply.
Citator
Cal. Rev. & Tax. Code § 24355.5 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
Section 197 of the Internal Revenue Code, relating to amortization of goodwill and certain other intangibles, shall apply.