Section 1060 of the Internal Revenue Code, relating to special allocation rules for certain asset acquisitions, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 86. Effective October 6, 1993.)
Section 24966.2
Rev. & Tax. Code § 24966.2, under Special Rules for Basis.
Rev. & Tax. Code § 24966.2