Revenue and Taxation Code § 24379

ARTICLE 1. Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 24379Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 52. Effective October 6, 1993.

Section 83 of the Internal Revenue Code, relating to property transferred in connection with performance of services, shall apply, except as otherwise provided.