{"data":{"id":"us-ca/rtc-17257","jurisdiction":"us-ca","citation":"RTC § 17257","heading":"","body":"Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 6. Deductions [17201. - 17299.9.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e8fbb07966eba3a57a142a5a2d1b3e8cc3fa4509e2c8d4c1d2f7a59f89b122a3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17256","next":"us-ca/rtc-17257.2"},"notice":"GroundRules: Original legal text. Not legal advice."}