Revenue and Taxation Code § 24443

ARTICLE 3. Items Not Deductible

Current as of September 28, 2026Rev. & Tax. Code, § 24443Official source ↗

Amended by Stats. 2002, Ch. 35, Sec. 53. Effective May 8, 2002.

Section 274 of the Internal Revenue Code, relating to the disallowance of certain entertainment, gift, travel, etc., expenses, shall apply, except as otherwise provided.