{"data":{"id":"us-ca/rtc-24355.4","jurisdiction":"us-ca","citation":"RTC § 24355.4","heading":"","body":"For purposes of computing the depreciation deduction under Section 24349, a class life of four years shall be used for any qualified rent-to-own property as defined in Section 168(i)(14) of the Internal Revenue Code.","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":"a570e590066d8f9e7df4436aef60f191467f0b695bd7653f2421850ba24f84e5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24355.3","next":"us-ca/rtc-24355.5"},"notice":"GroundRules: Original legal text. Not legal advice."}