Cal. Rev. & Tax. Code § 17201.4

Current through the 2023 Legislative Session.

Section 17201.4 - Applicability of IRC Section 179B

Section 179B of the Internal Revenue Code, relating to deductions for capital costs incurred in complying with Environmental Protection Agency sulfur regulations, shall not apply.

Ca. Rev. and Tax. Code § 17201.4

Added by Stats 2005 ch 691 (AB 115),s 19, eff. 1/1/2006.