{"data":{"id":"us-ca/rtc-24355","jurisdiction":"us-ca","citation":"RTC § 24355","heading":"","body":"Section 167(f) of the Internal Revenue Code, relating to treatment of property excluded from Section 197, shall apply, except as otherwise provided.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 11. CORPORATION TAX LAW [23001. - 25141.]","CHAPTER 7. Net Income [24341. - 24449.]","ARTICLE 1. Deductions [24341. - 24383.]"],"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":"2ded33e40214cda8d19279111b643914156547aa7e277fb3645ea1bfccb39e5b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24354.1","next":"us-ca/rtc-24355.3"},"notice":"GroundRules: Original legal text. Not legal advice."}