Cal. Code Regs. tit. 18 § 17143

Current through Register 2024 Notice Reg. No. 44, November 1, 2024

Section 17143 - Exclusion from Gross Income of Lessor of Real Property of Value of Improvements Erected by Lessee. [Repealed]

Cal. Code Regs. Tit. 18, § 17143

1. New section filed 11-13-62; effective thirtieth day thereafter (Register 62, No. 23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No. 3).

Note: Authority cited: Section 19253, Revenue and Taxation Code. Reference: Section 19253, Revenue and Taxation Code.

1. New section filed 11-13-62; effective thirtieth day thereafter (Register 62, No. 23).
2. Repealer filed 1-15-81; effective thirtieth day thereafter (Register 81, No. 3).