California Legal Codes and Statutes

§ 24990.6

Amended by Stats. 2010, Ch. 14, Sec. 83. (SB 401) Effective January 1, 2011.
(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 24356.2, 24356.3, and 24356.4.
(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.

Cite this section

Cal. Rev. & Tax. Code § 24990.6 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-11-corporation-tax-law/chapter-15-gain-or-loss-on-disposition-of-property/article-4-5-capital-gains-and-losses/section-24990.6

Other sections in Article 4.5 - Capital Gains and Losses

§ 24990§ 24990.1§ 24990.2§ 24990.4§ 24990.5§ 24990.6§ 24990.7§ 24990.8§ 24990.9§ 24991§ 24993§ 24995

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.