Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24428 — Items Not Deductible
Cal. Rev. & Tax. Code § 24428
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 267A of the Internal Revenue Code, relating to certain related party amounts paid or accrued in hybrid transactions or with hybrid entities, shall apply.
Citator
Cal. Rev. & Tax. Code § 24428 — Items Not Deductible is in force in the current edition of the Code, and nothing recorded condemns it.
Section 267A of the Internal Revenue Code, relating to certain related party amounts paid or accrued in hybrid transactions or with hybrid entities, shall apply.