Section 197 of the Internal Revenue Code, relating to amortization of goodwill and certain other intangibles, shall apply.
(Amended by Stats. 2026, Ch. 236, Sec. 35. (SB 1435) Effective September 14, 2026. Applicable to taxable years beginning on or after January 1, 2025, provided in Section 46\nof Stats. 2026, Ch. 236.)