§ 18037
46 words·~1 min read·
/ca/revenue-and-taxation-code/18037A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
An election made by a taxpayer pursuant to Section 1033(g)(3) of the Internal Revenue Code, relating to the election to treat outdoor advertising displays as real property, may not be denied because the taxpayer has, on his or her federal return, elected to expense the asset.