Section 179D of the Internal Revenue Code, relating to energy efficient commercial buildings deduction, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 23. (SB 401) Effective January 1, 2011.)
Section 17257.2
Rev. & Tax. Code § 17257.2, under Deductions.
Rev. & Tax. Code § 17257.2