Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17286 — Deductions
Cal. Rev. & Tax. Code § 17286
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1983-07-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign government, no deduction shall be allowed for any payment that would be unlawful under the laws of the United States, if those laws were…
Citator
Cal. Rev. & Tax. Code § 17286 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign government, no deduction shall be allowed for any payment that would be unlawful under the laws of the United States, if those laws were applicable to the payment and to the official or employee.