Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24449 — Items Not Deductible
Cal. Rev. & Tax. Code § 24449
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2002-09-12
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 291 of the Internal Revenue Code, relating to special rules relating to corporate preference items, shall apply, except as otherwise provided.
Citator
Cal. Rev. & Tax. Code § 24449 — Items Not Deductible is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Section 291 of the Internal Revenue Code, relating to special rules relating to corporate preference items, shall apply, except as otherwise provided.
(b) The reference in Section 291(b)(1) of the Internal Revenue Code to “Section 263(c)” shall be modified to mean the deduction under Section 24423 of this part.