California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 7. Net Income |
ARTICLE 1. Deductions |
Section 24357.5.
Latest version.
-
No deduction shall be allowed under Section 24357 for a contribution to or for the use of an organization or trust described in Section 4948(c)(4) of the Internal Revenue Code.
(Amended by Stats. 1984, Ch. 938, Sec. 29. Effective September 7, 1984.)