{"data":{"id":"us-ca/rtc-24368.1","jurisdiction":"us-ca","citation":"RTC § 24368.1","heading":"","body":"(a) Section 167(e) of the Internal Revenue Code, relating to certain term interests not depreciable, shall apply.\n(b) The provisions of Section 7622(b) of Public Law 101-239, relating to the effective date of changes in treatment of transfers of franchises, trademarks, and trade names, shall apply.\n(c) The provisions of Section 7645(b) of Public Law 101-239, relating to the effective date of disallowance of depreciation for certain term interests, shall apply.","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":"681a95f3a29915ae6f0165899bb55d0b9c15440d03f828b8edd37d6107a7d8fb","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24365","next":"us-ca/rtc-24369"},"notice":"GroundRules: Original legal text. Not legal advice."}