{"data":{"id":"us-ca/rtc-17278.5","jurisdiction":"us-ca","citation":"RTC § 17278.5","heading":"","body":"The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect to qualified timber property located in this state.","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":"2a554ed64daa996139a587663971dd79ae9add9968bffae893d3c941e16277ee","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17278","next":"us-ca/rtc-17279"},"notice":"GroundRules: Original legal text. Not legal advice."}