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 24379.
Latest version.
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Section 83 of the Internal Revenue Code, relating to property transferred in connection with performance of services, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 52. Effective October 6, 1993.)