§ 17278.5
31 words·~1 min read·
/ca/revenue-and-taxation-code/17278-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The deduction allowed by Section 194 of the Internal Revenue Code, relating to amortization of reforestation expenditures, shall be available only with respect to qualified timber property located in this state.