Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24442.5 — Items Not Deductible
Cal. Rev. & Tax. Code § 24442.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 280H of the Internal Revenue Code, relating to limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years, shall apply to taxable years beginning on or after January 1, 1989, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 24442.5 — Items Not Deductible is in force in the current edition of the Code, and nothing recorded condemns it.
Section 280H of the Internal Revenue Code, relating to limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years, shall apply to taxable years beginning on or after January 1, 1989, except as otherwise provided.