Cal. Rev. & Tax. Code § 17257

Current through the 2023 Legislative Session.

Section 17257 - IRC Section 179C not applicable

Section 179C of the Internal Revenue Code, relating to election to expense certain refineries, shall not apply.

Ca. Rev. and Tax. Code § 17257

Added by Stats 2010 ch 14 (SB 401),s 22, eff. 1/1/2011.

See Stats 2010 ch 14 (SB 401), s 95.