{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17286","citation":"Rev. & Tax. Code, § 17286","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 6. Deductions [17201. - 17299.9.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-6"}],"history":"Added by Stats. 1983, Ch. 498, Sec. 143.   Effective July 28, 1983.","effective":"1983-07-28","html":"<p>In addition to the deduction denied under Section <a href=\"/rtc/162\">162</a>(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign government, no deduction shall be allowed for any payment that would be unlawful under the laws of the United States, if those laws were applicable to the payment and to the official or employee.</p>","text":"In addition to the deduction denied under Section 162(c)(1) of the Internal Revenue Code, relating to payments made to officials or employees of a foreign government, no deduction shall be allowed for any payment that would be unlawful under the laws of the United States, if those laws were applicable to the payment and to the official or employee.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deductions-17286","source":"California Legislative Information bulk export (pubinfo)"}