{"data":{"id":"us-ca/rtc-24694","jurisdiction":"us-ca","citation":"RTC § 24694","heading":"","body":"Section 470 of the Internal Revenue Code, relating to limitation on deductions allocable to property used by governments or other tax-exempt entities, 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 13. Accounting Periods and Methods of Accounting [24631. - 24726.]","ARTICLE 4. Year of Deduction [24681. - 24694.]"],"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":"8cb95b5f20abf39ca3b50e4ab5491cd35e100117c933a8059b245630888900b3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-24693","next":"us-ca/rtc-24701"},"notice":"GroundRules: Original legal text. Not legal advice."}