Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24414 — Special Deductions
Cal. Rev. & Tax. Code § 24414
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 195 of the Internal Revenue Code, relating to startup expenditures, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 24414 — Special Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 195 of the Internal Revenue Code, relating to startup expenditures, shall apply, except as otherwise provided.
(b) References to Sections 163(a), 164, 165, and 174 of the Internal Revenue Code, relating to interest, taxes, losses, and research and experimental expenditures, are modified to refer to Sections 24344, 24345, 24347, and 24365, respectively.