Section 468 of the Internal Revenue Code, relating to special rules for mining and solid waste reclamation and closing costs, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 71. Effective October 6, 1993.)
Section 24689
Rev. & Tax. Code § 24689, under Year of Deduction.
Rev. & Tax. Code § 24689