Section 198A of the Internal Revenue Code, relating to expensing of qualified disaster expenses, shall not apply.
(Added by Stats. 2010, Ch. 14, Sec. 29. (SB 401) Effective January 1, 2011.)
Section 17279.6
Rev. & Tax. Code § 17279.6, under Deductions.
Rev. & Tax. Code § 17279.6