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§ 17228-17231(a). Depreciation or Amortization of Improvements on Leased Property and Cost of A...

18 CA ADC § 17228-17231(a)Barclays 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 6. Itemized Deductions [Repealed]
18 CCR § 17228-17231(a)
§ 17228-17231(a). Depreciation or Amortization of Improvements on Leased Property and Cost of Acquiring a Lease. [Repealed]

Credits

Note: Authority cited and Reference: Section 19253, Revenue and Taxation Code.
History
1. New section filed 2-20-64; effective thirtieth day thereafter (Register 64, No. 4).
2. Repealer filed 4-16-81; effective thirtieth day thereafter (Register 81, No. 16).
This database is current through 3/22/24 Register 2024, No. 12.
Cal. Admin. Code tit. 18, § 17228-17231(a), 18 CA ADC § 17228-17231(a)
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