Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 3 - Franchise Tax BoardChapter 3.5 - Bank and Corporation TaxSubchapter 7 - Net Income
Article 1 - Deductions
Section 24347-2 - Obsolescence of Nondepreciable Property. [Repealed]

Cal. Code Regs. Tit. 18, §§ 24347-2

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Current through Register 2024 Notice Reg. No. 40, October 4, 2024
Section 24347-2 - Obsolescence of Nondepreciable Property. [Repealed]

Cal. Code Regs. Tit. 18, §§ 24347-2

1. New section filed 5-5-72; effective thirtieth day thereafter (Register 72, No. 19).
2. Renumbering and amendment of Section 24347(b) to Section 24347-2 filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).
3. Change without regulatory effect repealing section filed 11-4-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 45).

Note: Authority cited: Section 26422, Revenue and Taxation Code. Reference: Section 24347, Revenue and Taxation Code.

1. New section filed 5-5-72; effective thirtieth day thereafter (Register 72, No. 19).
2. Renumbering and amendment of Section 24347(b) to Section 24347-2 filed 9-3-82; effective thirtieth day thereafter (Register 82, No. 37).
3. Change without regulatory effect repealing section filed 11-4-97 pursuant to section 100, title 1, California Code of Regulations (Register 97, No. 45).