{"code":"RTC","codeName":"Revenue and Taxation Code","section":"24414","citation":"Rev. & Tax. Code, § 24414","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 11. CORPORATION TAX LAW [23001. - 25141.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11"},{"name":"CHAPTER 7. Net Income [24341. - 24449.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7"},{"name":"ARTICLE 2. Special Deductions [24401. - 24416.24.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-11/chapter-7/article-2"}],"history":"Amended by Stats. 1993, Ch. 878, Sec. 17.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>(a) Section 195 of the Internal Revenue Code, relating to startup expenditures, shall apply, except as otherwise provided.</p><p>(b) References to Sections <a href=\"/rtc/163\">163</a>(a), 164, 165, and 174 of the Internal Revenue Code, relating to interest, taxes, losses, and research and experimental expenditures, are modified to refer to Sections <a href=\"/rtc/24344\">24344</a>, <a href=\"/rtc/24345\">24345</a>, <a href=\"/rtc/24347\">24347</a>, and <a href=\"/rtc/24365\">24365</a>, respectively.</p>","text":"(a) Section 195 of the Internal Revenue Code, relating to startup expenditures, shall apply, except as otherwise provided. (b) References to Sections 163(a), 164, 165, and 174 of the Internal Revenue Code, relating to interest, taxes, losses, and research and experimental expenditures, are modified to refer to Sections 24344, 24345, 24347, and 24365, respectively.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/special-deductions-24414","source":"California Legislative Information bulk export (pubinfo)"}