BlackletterCalifornia law

Revenue and Taxation Code § 24442.5

ARTICLE 3. Items Not Deductible

Current as of September 28, 2026Rev. & Tax. Code, § 24442.5Official source ↗

Amended by Stats. 2000, Ch. 862, Sec. 170. Effective January 1, 2001.

Section 280H of the Internal Revenue Code, relating to limitation on certain amounts paid to employee-owners by personal service corporations electing alternative taxable years, shall apply to taxable years beginning on or after January 1, 1989, except as otherwise provided.