Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 24443 — Items Not Deductible

Cal. Rev. & Tax. Code § 24443

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2002-05-08
Current through
Nov 2, 2026 (California Legislative Counsel)

Section 274 of the Internal Revenue Code, relating to the disallowance of certain entertainment, gift, travel, etc., expenses, shall apply, except as otherwise provided.

Citator

Cal. Rev. & Tax. Code § 24443 — Items Not Deductible is in force in the current edition of the Code, and nothing recorded condemns it.

Section 274 of the Internal Revenue Code, relating to the disallowance of certain entertainment, gift, travel, etc., expenses, shall apply, except as otherwise provided.