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California Law (Last Updated: March 4, 2014) |
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Revenue and Taxation Code - RTC |
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Division 2. OTHER TAXES |
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Part 11. CORPORATION TAX LAW |
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Chapter 7. Net Income |
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ARTICLE 3. Items Not Deductible |
Section 24422.3.
Latest version.
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Section 263A of the Internal Revenue Code, relating to capitalization and inclusion in inventory costs of certain expenses, shall apply, except as otherwise provided.
(Amended by Stats. 1993, Ch. 877, Sec. 55. Effective October 6, 1993.)