BlackletterCalifornia law

Revenue and Taxation Code § 24437

ARTICLE 3. Items Not Deductible

Current as of September 28, 2026Rev. & Tax. Code, § 24437Official source ↗

Amended by Stats. 1993, Ch. 877, Sec. 58. Effective October 6, 1993.

Section 277 of the Internal Revenue Code, relating to deductions incurred by certain membership organizations in transactions with members, shall apply, except as otherwise provided.