§ 24349(o). Depreciation of Improvements in the Case of Mines, Etc.

Source: https://govt.westlaw.com/calregs/Document/IFF7C5D934C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Property used in the trade or business which is subject to the allowance for depreciation provided in Section 24835 shall be treated for all purposes of this part as if it were property subject to the allowance for depreciation under Section 24349.

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** This regulation is substantially the same as Section 26 CFR 1.167(h)-1.