DIVISION 2. OTHER TAXES 6001-60709›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 14. General Rules for Determining Capital Gains and Losses 18151-18181

§ 18165

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(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.

(Amended by Stats. 2010, Ch. 14, Sec. 40. (SB 401) Effective January 1, 2011.)

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California Revenue and Taxation Code

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