DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 10. Partners and Partnerships 17851-17865

§ 17858

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the computation of depreciation shall be made by the partnership and each partner shall take into account his or her distributive share of the depreciation amount computed in accordance with that election.

(Amended by Stats. 1992, Ch. 1295, Sec. 12. Effective January 1, 1993.)

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California Revenue and Taxation Code

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