Section 178 of the Internal Revenue Code, relating to the amortization of cost of acquiring a lease, shall apply.
(Repealed and added by Stats. 1989, Ch. 1352, Sec. 111. Effective October 2, 1989. Applicable to income years beginning on or after January 1, 1989, by Sec. 172 of Ch. 1352.)
Last modified: October 25, 2018