§ 17858
48 words·~1 min read·
/ca/revenue-and-taxation-code/17858A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of this part and Part 11 (commencing with Section 23001), any election relating to the computation of depreciation shall be made by the partnership and each partner shall take into account his or her distributive share of the depreciation amount computed in accordance with that election.