{"data":{"id":"us-ca/rtc-24373","jurisdiction":"us-ca","citation":"RTC § 24373","heading":"","body":"Section 178 of the Internal Revenue Code, relating to the amortization of cost of acquiring a lease, 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":"1fdb113bb38d6ceefbbafeace5f3ac1ee95d47f8c7f8c0ae00f57a588bfe04e4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24372.5","next":"us-ca/rtc-24377"},"notice":"GroundRules: Original legal text. Not legal advice."}