Section 18165.

Cal. Revenue and Taxation Code - RTC § 18165.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
(a) Section 1245(a)(2)(C) of the Internal Revenue Code, relating to certain deductions treated as amortization, is modified to also refer to Sections 17252.5, 17265, and 17266. (b) Section 1245(b)(8) of the Internal Revenue Code, relating to disposition of amortizable Section 197 intangibles, shall apply to dispositions of property on or after January 1, 2010.

References

referencesCal. Revenue and Taxation Code - RTC § 1245.
referencesCal. Revenue and Taxation Code - RTC § 17252.5.
referencesCal. Revenue and Taxation Code - RTC § 197.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements