BlackletterCalifornia law

Revenue and Taxation Code § 24428

ARTICLE 3. Items Not Deductible

Current as of September 28, 2026Rev. & Tax. Code, § 24428Official source ↗

Added by Stats. 2025, Ch. 231, Sec. 100. (SB 711) Effective October 1, 2025.

Section 267A of the Internal Revenue Code, relating to certain related party amounts paid or accrued in hybrid transactions or with hybrid entities, shall apply.