Section 24675 Of Article 3. Year Of Inclusion From California Revenue And Taxation Code >> Division 2. >> Part 11. >> Chapter 13. >> Article 3.
24675
. If an amount representing compensatory damages is received
or accrued by a taxpayer during a taxable year as the result of an
award in a civil action for infringement of a patent issued by the
United States, then the tax attributable to the inclusion of such
amount in gross income for the taxable year shall not be greater than
the aggregate of the increases in taxes which would have resulted if
such amount had been included in gross income in equal installments
for each month during which such infringement occurred.