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§ 17143. Exclusion from Gross Income of Lessor of Real Property of Value of Improvements Erecte...

18 CA ADC § 17143Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 3. Franchise Tax Board
Chapter 2.5. Personal Income Tax (Taxable Years Beginning After 12-31-54) (Refs & Annos)
Subchapter 3. Computation of Taxable Income
Article 3. Items Specifically Excluded from Gross Income [Repealed]
18 CCR § 17143
§ 17143. Exclusion from Gross Income of Lessor of Real Property of Value of Improvements Erected by Lessee. [Repealed]
Currentness

Credits

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 19253, Revenue and Taxation Code.
History
1. New section filed 11-13-62; effective thirtieth day thereafter (Register 62, No. 23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No. 3).
This database is current through 4/12/24 Register 2024, No. 15.
Cal. Admin. Code tit. 18, § 17143, 18 CA ADC § 17143
End of Document